Task: sc_respondent

What follows is an opinion from the Supreme Court of the United States. Your task is to identify the respondent of the case. The respondent is the party being sued or tried and is also known as the appellee. Characterize the respondent as the Court's opinion identifies them.

Identify the respondent by the label given to the party in the opinion or judgment of the Court except where the Reports title a party as the "United States" or as a named state. Textual identification of parties is typically provided prior to Part I of the Court's opinion. The official syllabus, the summary that appears on the title page of the case, may be consulted as well. In describing the parties, the Court employs terminology that places them in the context of the specific lawsuit in which they are involved. For example, "employer" rather than "business" in a suit by an employee; as a "minority," "female," or "minority female" employee rather than "employee" in a suit alleging discrimination by an employer.

Also note that the Court's characterization of the parties applies whether the respondent is actually single entitiy or whether many other persons or legal entities have associated themselves with the lawsuit. That is, the presence of the phrase, et al., following the name of a party does not preclude the Court from characterizing that party as though it were a single entity. Thus, identify a single respondent, regardless of how many legal entities were actually involved. If a state (or one of its subdivisions) is a party, note only that a state is a party, not the state's name.

Justice Ginsburg
delivered the opinion of the Court.
Arizona law authorizes income-tax credits for payments to organizations that award educational scholarships and tuition grants to children attending private schools. See Ariz. Rev. Stat. Ann. §43-1089 (West Supp. 2003). Plaintiffs below, respondents here, brought an action in federal court challenging §43-1089, and seeking to enjoin its operation, on Establishment Clause grounds. The question presented is whether the Tax Injunction Act (TIA or Act), 28 U. S. C. § 1341, which prohibits a lower federal court from restraining “the assessment, levy or collection of any tax under State law,” bars the suit. Plaintiffs-respondents do not contest their own tax liability. Nor do they seek to impede Arizona’s receipt of tax revenues. Their suit, we hold, is not the kind § 1341 proscribes.
In decisions spanning a near half century, courts in the federal system, including this Court, have entertained challenges to tax credits authorized by state law, without conceiving of §1341 as a jurisdictional barrier. On this first occasion squarely to confront the issue, we confirm the authority federal courts exercised in those cases.
It is hardly ancient history that States, once bent on maintaining racial segregation in public schools, and allocating resources disproportionately to benefit white students to the detriment of black students, fastened on tuition grants and tax credits as a promising means to circumvent Brown v. Board of Education, 347 U. S. 483 (1954). The federal courts, this Court among them, adjudicated the ensuing challenges, instituted under 42 U. S. C. § 1983, and upheld the Constitution^ equal protection requirement. See, e. g., Griffin v. School Bd. of Prince Edward Cty., 377 U. S. 218, 233 (1964) (faced with unconstitutional closure of county public schools and tuition grants and tax credits for contributions to private segregated schools, District Court could require county to levy taxes to fund nondiscriminatory public schools), rev’g 322 F. 2d 332, 343-344 (CA4 1963) (abstention required until state courts determine validity of grants, tax credits, and public-school closing), aff’g Allen v. County School Bd. of Prince Edward Cty., 198 F. Supp. 497, 503 (ED Va. 1961) (county enjoined from paying grants or providing tax credits to support private schools that exclude students based on race while public schools remain closed), and aff’g 207 F. Supp. 349, 355 (ED Va. 1962) (closure of public schools enjoined). See also Moton v. Lambert, 508 F. Supp. 367, 368 (ND Miss. 1981) (challenge to tax exemptions for racially discriminatory private schools may proceed in federal court).
In the instant case, petitioner Hibbs, Director of Arizona’s Department of Revenue, argues, in effect, that we and other federal courts were wrong in those civil-rights cases. The TIA, petitioner maintains, trumps § 1983; the Act, according to petitioner, bars all lower federal-court interference with state tax systems, even when the challengers are not endeavoring to avoid a tax imposed on them, and no matter whether the State’s revenues would be raised or lowered should the plaintiffs prevail. The alleged jurisdictional bar, which petitioner asserts has existed since the TIA’s enactment in 1937, was not even imagined by the jurists in the pathmarking civil-rights cases just cited, or by the defendants in those cases, litigants with every interest in defeating federal-court adjudicatory authority. Our prior decisions command no respect, petitioner urges, because they constitute mere “sub silentio holdings.” Reply Brief for Petitioner 8. We reject that assessment.
We examine in this opinion both the scope of the term “assessment” as used in the TIA, and the question whether the Act was intended to insulate state tax laws from constitutional challenge in lower federal courts even when the suit would have no negative impact on tax collection. Concluding that this suit implicates neither § 1341’s conception of assessment nor any of the statute’s underlying purposes, we affirm the judgment of the Court of Appeals.
I
Plaintiffs-respondents, Arizona taxpayers, filed suit in the United States District Court for the District of Arizona, challenging Ariz. Rev. Stat. Ann. §43-1089 (West Supp. 2003) as incompatible with the Establishment Clause. Section 43-1089 provides a credit to taxpayers who contribute money to “school tuition organizations” (STOs). An STO is a nonprofit organization that.directs moneys, in the form of scholarship grants, to students enrolled in private elementary or secondary schools. STOs must disburse as scholarship grants at least 90 percent of contributions received, may allow donors to direct scholarships to individual students, may not allow donors to name their own dependents, must designate at least two schools whose students will receive funds, and must not designate schools that “discriminate on the basis of race, color, handicap, familial status or national origin.” See §§43-1089(D)-(F). STOs are not precluded by Arizona’s statute from designating schools that provide religious instruction or that give admissions preference on the basis of religion or religious affiliation. When taxpayers donate money to a qualified STO, § 43-1089 allows them, in calculating their Arizona tax liability, to credit up to $500 of their donation (or $625 for a married couple filing jointly, § 43-1089(A)(2)).
In effect, §43-1089 gives Arizona taxpayers an election. They may direct $500 (or, for joint-return filers, $625) to an STO, or to the Arizona Department of Revenue. As long as donors do not give STOs more than their total tax liability, their $500 or $625 contributions are costless.
The Arizona Supreme Court, by a 3-to-2 vote, rejected a facial challenge to § 43-1089 before the statute went into effect. Kotterman v. Killian, 193 Ariz. 273, 972 R 2d 606 (1999) (en banc). That case took the form of a special discretionary action invoking the court’s original jurisdiction. See id., at 277, 972 P. 2d, at 610. Kotterman, it is undisputed, has no preclusive effect on the instant as-applied challenge to § 43-1089 brought by different plaintiffs.
Respondents’ federal-court complaint against the Director of Arizona’s Department of Revenue (Director) alleged that § 43-1089 “authorizes the formation of agencies that have as their sole purpose the distribution of State funds to children of a particular religious denomination or to children attending schools of a particular religious denomination.” Complaint ¶ 13, App. 10. Respondents sought injunctive and declaratory relief, and an order requiring STOs to pay funds still in their possession “into the state general fund.” Id., at 7-8, App. 15.
The Director moved to dismiss the action, relying on the TIA, which reads in its entirety:
“The district courts shall not enjoin, suspend or restrain the assessment, levy or collection of any tax under State law where a plain, speedy and efficient remedy may be had in the courts of such State.” 28 U. S. C. § 1341.
The Director did not assert that a federal-court order enjoining §43-1089 would interfere with the State’s tax levy or collection efforts. He urged only that a federal injunction would restrain the “assessment” of taxes “under State law.” Agreeing with the Director, the District Court held that the TIA required dismissal of the suit. App. to Pet. for Cert. 31.
The Court of Appeals for the Ninth Circuit reversed, holding that “a federal action challenging the granting of a state tax credit is not prohibited by the [TIA].” Winn v. Killian, 307 F. 3d 1011, 1017 (2002). Far from “adversely affect[ing] the state’s ability to raise revenue,” the Court of Appeals observed, “the relief requested by [respondents]... would result in the state’s receiving more funds that could be used for the public benefit.” Id., at 1017, 1018. We granted certiorari, 539 U. S. 986 (2003), in view of the division of opinion on whether the TIA bars constitutional challenges to state tax credits in federal court. Compare 307 F. 3d, at 1017, with ACLU Foundation v. Bridges, 334 F. 3d 416, 421-423 (CA5 2003) (TIA bars federal action seeking to have any part of a State’s tax system declared unconstitutional). We now affirm the judgment of the Ninth Circuit.
II
Before reaching the merits of this case, we must address respondents’ contention that the Director’s petition for cer-tiorari was jurisdictionally untimely under 28 U. S. C. § 2101(c) and our Rules. See Brief in Opposition 8-13. Section 2101(c) instructs that a petition for certiorari must be filed “within ninety days after the entry of... judgment.” This Court’s Rule 13.3 elaborates:
“The time to file a petition for a writ of certiorari runs from the date of entry of the judgment or order sought to be reviewed, and not from the issuance date of the mandate (or its equivalent under local practice). But if a petition for rehearing is timely filed in the lower court by any party, the time to file the petition for a writ of certiorari for all parties (whether or not they requested rehearing or joined in the petition for rehearing) runs from the date of the denial of the petition for rehearing or, if the petition for rehearing is granted, the subsequent entry of judgment.”
Respondents assert that the Director’s petition missed the Rule’s deadlines: More than 90 days elapsed between the date the Court of Appeals first entered judgment and the date the petition was filed, rendering the filing untimely under the first sentence of the Rule; and because no party petitioned for rehearing, the extended periods prescribed by the Rule’s second sentence never came into play.
This case, however, did not follow the typical course. The Court of Appeals, on its own motion, recalled its mandate and ordered the parties to brief the question whether the case should be reheard en banc. That order, we conclude, suspended the judgment’s finality under § 2101(c), just as a timely filed rehearing petition would, or a court’s appropriate decision to consider a late-filed rehearing petition. Compare Young v. Harper, 520 U. S. 143, 147, n. 1 (1997) (appeals court agreed to consider a late-filed rehearing petition; timeliness of petition for certiorari measured from date court disposed of rehearing petition), with Missouri v. Jenkins, 495 U. S. 33, 49 (1990) (“The time for applying for certiorari will not be tolled when it appears that the lower court granted rehearing or amended its order solely for the purpose of extending that time.”).
A timely rehearing petition, a court’s appropriate decision to entertain an untimely rehearing petition, and a court’s direction, on its own initiative, that the parties address whether rehearing should be ordered share this key characteristic: All three raise the question whether the court will modify the judgment and alter the parties’ rights. See id., at 46 (“A timely petition for rehearing... operates to suspend the finality of the... court’s judgment, pending the court’s further determination whether the judgment should be modified so as to alter its adjudication of the rights of the parties” (quoting Department of Banking of Neb. v. Pink, 317 U. S. 264, 266 (1942) (per curiam); alterations in original)). In other words, “while [a] petition for rehearing is pending,” or while the court is considering, on its own initiative, whether rehearing should be ordered, “there is no ‘judgment’ to be reviewed.” Jenkins, 495 U. S., at 46.
In this light, we hold that the Director’s petition for a writ of certiorari was timely. When the Court of Appeals ordered briefing on the rehearing issue, 90 days had not yet passed from the issuance of the panel opinion. Because §21Ql(c)’s 90-day limit had not yet expired, the clock could still be reset by an order that left Unresolved whether the court would modify its judgment. The court-initiated briefing order had just that effect. Because a genuinely final judgment is critical under the statute, we must treat the date of the court’s order denying rehearing en banc as the date judgment was entered. The petition was filed within 90 days of that date and was thus timely under the statute.
Were we to read Rule 13 as our sole guide, so that only a rehearing petition filed by a party could reset the statute’s 90-day count, we would lose sight of the congressional objective underpinning § 2101(c): An appellate court’s final adjudication, Congress indicated, marks the time from which the period allowed for a certiorari petition begins to run. The statute takes priority over the “procedural rules adopted by the Court for the orderly transaction of its business.” Schacht v. United. States, 398 U. S. 58, 64 (1970). When court-created rules fail to anticipate unusual circumstances that fit securely within a federal statute’s compass, the statute controls our decision. See, e. g., Kontrick v. Ryan, 540 U. S. 443, 453 (2004) (“‘[I]t is axiomatic’ that [court-prescribed procedural rules] ‘do not create or withdraw federal jurisdiction.’ ” (quoting Owen Equipment & Erection Co. v. Kroger, 437 U. S. 365, 370 (1978))). Because the petition for a writ of certiorari was timely under § 2101(c), we have jurisdiction to decide whether the TIA bars respondents’ suit.
Ill
To determine whether this litigation falls within the TIA’s prohibition, it is appropriate, first, to identify the relief sought. Respondents seek prospective relief only. Specifically, their complaint requests “injunctive relief prohibiting [the Director] from allowing taxpayers to utilize the tax credit authorized by A. R. S. § 43-1089 for payments made to STOs that make tuition grants to children attending religious schools, to children attending schools of only one religious denomination, or to children selected on the basis of their religion.” Complaint 7, App. 15. Respondents further ask for a “declaration that A. R. S. § 43—1089, on its face and as applied,” violates the Establishment Clause “by affirmatively authorizing STOs to use State income-tax revenues to pay tuition for students attending religious schools or schools that discriminate on the basis of religion.” Ibid. Finally, respondents seek “[a]n order that [the Director] inform all [such] STOs that... all funds in their possession as of the date of this Court’s order must be paid into the state general fund.” Complaint 7-8, App. 15. Taking account of the prospective nature of the relief requested, does respondents’ suit, in 28 U. S. C. § 1341’s words, seek to “enjoin, suspend or restrain the assessment, levy or collection of any tax under State law”? The answer to that question turns on the meaning of the term “assessment” as employed in the TIA.
As used in the Internal Revenue Code (IRC), the term “assessment” involves a “recording” of the amount the taxpayer owes the Government. 26 U. S. C. § 6203. The “assessment” is “essentially a bookkeeping notation.” Laing v. United States, 423 U. S. 161, 170, n. 13 (1976). Section 6201(a) of the IRC authorizes the Secretary of the Treasury “to make... assessments of all taxes... imposed by this title.” An assessment is made “by recording the liability of the taxpayer in the office of the Secretary in accordance with rules or regulations prescribed by the Secretary.” §6203. See also M. Saltzman, IRS Practice and Procedure ¶ 10.02, pp. 10-4 to 10-7 (2d ed. 1991) (when Internal Revenue Service (IRS) signs “summary list” of assessment to record amount of tax liability, “the official act of assessment has occurred for purposes of the Code”).
We do not focus on the word “assessment” in isolation, however. Instead, we follow “the cardinal rule that statutory language must be read in context [since] a phrase gathers meaning from the words around it.” General Dynamics Land Systems, Inc. v. Cline, 540 U. S. 581, 596 (2004) (internal quotation marks omitted). In § 1341 and tax law generally, an assessment is closely tied to the collection of a tax, i. e., the assessment is the official recording of liability that triggers levy and collection efforts.
The rule against superfluities complements the principle that courts are to interpret the words of a statute in context. See 2A N. Singer, Statutes and Statutory Construction § 46.06, pp. 181-186 (rev. 6th ed. 2000) (“A statute should be construed so that effect is given to all its provisions, so that no part will be inoperative or superfluous, void or insignificant....” (footnotes omitted)). If, as the Director asserts, the term “assessment,” by itself, signified “[t]he entire plan or scheme fixed upon for charging or taxing,” Brief for Petitioner 12 (quoting Webster’s New International Dictionary of the English Language 166 (2d ed. 1934)), the TIA would not need the words “levy” or “collection”; the term “assessment,” alone, would do all the necessary work.
Earlier this Term, in United States v. Galletti, 541 U. S. 114 (2004), the Government identified “two important consequences” that follow from the IRS’ timely tax assessment: “[T]he IRS may employ administrative enforcement methods such as tax liens and levies to collect the outstanding tax,” see 26 U. S. C. §§ 6321-6327, 6331-6344; and “the time within which the IRS may collect the tax either administratively or by a 'proceeding in court’ is extended [from 3 years] to 10 years after the date of assessment,” see §§ 6501(a), 6502(a). Brief for United States in United States v. Galletti, O. T. 2003, No. 02-1389, pp. 15-16. The Government thus made clear in briefing Galletti that, under the IRC definition, the tax “assessment” serves as the trigger for levy-and collection efforts. The Government did not describe the term as synonymous with the entire plan of taxation. Nor did it disassociate the word “assessment” from the company (“levy or collection”) that word keeps. Instead, and in accord with our understanding, the Government related “assessment” to the term’s collection-propelling function.
IV
Congress modeled §1341 upon earlier federal '“statutes of similar import,” laws that, in turn, paralleled state provisions proscribing “actions in State courts to enjoin the collection of State and county taxes.” S. Rep. No. 1035, 75th Cong., 1st Sess., 1 (1937) (hereinafter S. Rep.). In composing the TIA’s text, Congress drew particularly on an 1867 measure, sometimes called the Anti-Injunction Act (AIA), which bars “any court” from entertaining a suit brought “for the purpose of restraining the assessment or collection of any [federal] tax.” Act of Mar. 2, 1867, ch. 169, § 10, 14 Stat. 475, now codified at 26 U. S. C. § 7421(a). See Jefferson County v. Acker, 527 U.S. 423, 434-435 (1999). While § 7421(a) “apparently has no recorded legislative history,” Bob Jones Univ. v. Simon, 416 U. S. 725, 736 (1974), the Court has recognized, from the AIA’s text, that the measure serves twin purposes: It responds to “the Government’s need to assess and collect taxes as expeditiously as possible with a minimum of preenforcement judicial interference”; and it “ ‘required] that the legal right to the disputed sums be determined in a suit for refund,’ ” ibid, (quoting Enochs v. Williams Packing & Nav. Co., 370 U. S., 1, 7 (1962)). Lower federal courts have similarly comprehended § 7421(a). See, e. g., McGlotten v. Connally, 338 F. Supp. 448, 453-454 (DC 1972) (three-judge court) (§ 7421(a) does not bar action seeking to enjoin income-tax exemptions to fraternal orders that exclude nonwhites from membership, for in such an action, plaintiff “does not contest the amount of his own tax, nor does he seek to limit the amount of tax revenue collectible by the United States” (footnote omitted)); Tax Analysts and Advocates v. Shultz, 376 F Supp. 889, 892 (DC 1974) (Section 7421(a) does not bar challenge to IRS revenue ruling allowing contributors to political candidate committees to avoid federal gift tax on contributions in excess of $3,000 ceiling; while § 7421(a) “precludes suits to restrain the assessment or collection of taxes,” the proscription does not apply when “plaintiffs seek not to restrain the Commissioner from collecting taxes, but rather to require him to collect additional taxes according to the mandates of the law.” (emphases in original)).
Just as the AIA shields federal tax collections from federal-court injunctions, so the TIA shields state tax collections from federal-court restraints. In both 26 U. S. C. § 7421(a) and 28 U. S. C. § 1341, Congress directed taxpayers to pursue refund suits instead of attempting to restrain collections. Third-party suits not seeking to stop the collection (or contest the validity) of a tax imposed on plaintiffs, as McGlotten, 338 F. Supp., at 453-454, and Tax Analysts, 376 F. Supp., at 892, explained, were outside Congress’ purview. The TIA’s legislative history is not silent in this regard. The Act was designed expressly to restrict “the jurisdiction of the district courts of the United States over suits relating to the collection of State taxes.” S.

Question: Who is the respondent of the case?
年. attorney general of the United States, or his office
数. specified state board or department of education
日. city, town, township, village, or borough government or governmental unit
的. state commission, board, committee, or authority
月. county government or county governmental unit, except school district
用. court or judicial district
成. state department or agency
名. governmental employee or job applicant
时. female governmental employee or job applicant
件. minority governmental employee or job applicant
一. minority female governmental employee or job applicant
请. not listed among agencies in the first Administrative Action variable
中. retired or former governmental employee
据. U.S. House of Representatives
码. interstate compact
不. judge
新. state legislature, house, or committee
文. local governmental unit other than a county, city, town, township, village, or borough
下. governmental official, or an official of an agency established under an interstate compact
分. state or U.S. supreme court
入. local school district or board of education
人. U.S. Senate
功. U.S. senator
上. foreign nation or instrumentality
户. state or local governmental taxpayer, or executor of the estate of
为. state college or university
间. United States
号. State
取. person accused, indicted, or suspected of crime
回. advertising business or agency
在. agent, fiduciary, trustee, or executor
页. airplane manufacturer, or manufacturer of parts of airplanes
字. airline
有. distributor, importer, or exporter of alcoholic beverages
个. alien, person subject to a denaturalization proceeding, or one whose citizenship is revoked
作. American Medical Association
示. National Railroad Passenger Corp.
出. amusement establishment, or recreational facility
是. arrested person, or pretrial detainee
失. attorney, or person acting as such;includes bar applicant or law student, or law firm or bar association
表. author, copyright holder
除. bank, savings and loan, credit union, investment company
加. bankrupt person or business, or business in reorganization
败. establishment serving liquor by the glass, or package liquor store
生. water transportation, stevedore
信. bookstore, newsstand, printer, bindery, purveyor or distributor of books or magazines
类. brewery, distillery
置. broker, stock exchange, investment or securities firm
理. construction industry
本. bus or motorized passenger transportation vehicle
息. business, corporation
行. buyer, purchaser
定. cable TV
改. car dealer
市. person convicted of crime
期. tangible property, other than real estate, including contraband
以. chemical company
修. child, children, including adopted or illegitimate
元. religious organization, institution, or person
方. private club or facility
录. coal company or coal mine operator
区. computer business or manufacturer, hardware or software
单. consumer, consumer organization
位. creditor, including institution appearing as such; e.g., a finance company
型. person allegedly criminally insane or mentally incompetent to stand trial
法. defendant
县. debtor
存. real estate developer
品. disabled person or disability benefit claimant
前. distributor
称. person subject to selective service, including conscientious objector
注. drug manufacturer
值. druggist, pharmacist, pharmacy
输. employee, or job applicant, including beneficiaries of
建. employer-employee trust agreement, employee health and welfare fund, or multi-employer pension plan
能. electric equipment manufacturer
大. electric or hydroelectric power utility, power cooperative, or gas and electric company
例. eleemosynary institution or person
度. environmental organization
始. employer. If employer's relations with employees are governed by the nature of the employer's business (e.g., railroad, boat), rather than labor law generally, the more specific designation is used in place of Employer.
到. farmer, farm worker, or farm organization
面. father
载. female employee or job applicant
点. female
密. movie, play, pictorial representation, theatrical production, actor, or exhibitor or distributor of
动. fisherman or fishing company
果. food, meat packing, or processing company, stockyard
图. foreign (non-American) nongovernmental entity
提. franchiser
发. franchisee
式. lesbian, gay, bisexual, transexual person or organization
国. person who guarantees another's obligations
登. handicapped individual, or organization of devoted to
错. health organization or person, nursing home, medical clinic or laboratory, chiropractor
者. heir, or beneficiary, or person so claiming to be
认. hospital, medical center
误. husband, or ex-husband
接. involuntarily committed mental patient
关. Indian, including Indian tribe or nation
重. insurance company, or surety
第. inventor, patent assigner, trademark owner or holder
地. investor
如. injured person or legal entity, nonphysically and non-employment related
设. juvenile
目. government contractor
开. holder of a license or permit, or applicant therefor
事. magazine
可. male
要. medical or Medicaid claimant
代. medical supply or manufacturing co.
小. racial or ethnic minority employee or job applicant
选. minority female employee or job applicant
标. manufacturer
明. management, executive officer, or director, of business entity
编. military personnel, or dependent of, including reservist
求. mining company or miner, excluding coal, oil, or pipeline company
列. mother
网. auto manufacturer
万. newspaper, newsletter, journal of opinion, news service
最. radio and television network, except cable tv
器. nonprofit organization or business
所. nonresident
内. nuclear power plant or facility
体. owner, landlord, or claimant to ownership, fee interest, or possession of land as well as chattels
通. shareholders to whom a tender offer is made
务. tender offer
此. oil company, or natural gas producer
商. elderly person, or organization dedicated to the elderly
序. out of state noncriminal defendant
化. political action committee
消. parent or parents
否. parking lot or service
保. patient of a health professional
使. telephone, telecommunications, or telegraph company
次. physician, MD or DO, dentist, or medical society
机. public interest organization
对. physically injured person, including wrongful death, who is not an employee
量. pipe line company
查. package, luggage, container
部. political candidate, activist, committee, party, party member, organization, or elected official
性. indigent, needy, welfare recipient
和. indigent defendant
更. private person
后. prisoner, inmate of penal institution
证. professional organization, business, or person
题. probationer, or parolee
确. protester, demonstrator, picketer or pamphleteer (non-employment related), or non-indigent loiterer
格. public utility
了. publisher, publishing company
于. radio station
金. racial or ethnic minority
公. person or organization protesting racial or ethnic segregation or discrimination
午. racial or ethnic minority student or applicant for admission to an educational institution
円. realtor
片. journalist, columnist, member of the news media
空. resident
态. restaurant, food vendor
管. retarded person, or mental incompetent
主. retired or former employee
天. railroad
自. private school, college, or university
我. seller or vendor
全. shipper, including importer and exporter
今. shopping center, mall
来. spouse, or former spouse
正. stockholder, shareholder, or bondholder
说. retail business or outlet
意. student, or applicant for admission to an educational institution
送. taxpayer or executor of taxpayer's estate, federal only
容. tenant or lessee
已. theater, studio
结. forest products, lumber, or logging company
会. person traveling or wishing to travel abroad, or overseas travel agent
段. trucking company, or motor carrier
计. television station
源. union member
色. unemployed person or unemployment compensation applicant or claimant
時. union, labor organization, or official of
交. veteran
系. voter, prospective voter, elector, or a nonelective official seeking reapportionment or redistricting of legislative districts (POL)
过. wholesale trade
电. wife, or ex-wife
询. witness, or person under subpoena
符. network
未. slave
程. slave-owner
常. bank of the united states
条. timber company
当. u.s. job applicants or employees
情. Army and Air Force Exchange Service
口. Atomic Energy Commission
合. Secretary or administrative unit or personnel of the U.S. Air Force
车. Department or Secretary of Agriculture
实. Alien Property Custodian
组. Secretary or administrative unit or personnel of the U.S. Army
版. Board of Immigration Appeals
周. Bureau of Indian Affairs
址. Bonneville Power Administration
记. Benefits Review Board
二. Civil Aeronautics Board
同. Bureau of the Census
业. Central Intelligence Agency
权. Commodity Futures Trading Commission
其. Department or Secretary of Commerce
进. Comptroller of Currency
试. Consumer Product Safety Commission
验. Civil Rights Commission
料. Civil Service Commission, U.S.
传. Customs Service or Commissioner of Customs
述. Defense Base Closure and REalignment Commission
集. Drug Enforcement Agency
多. Department or Secretary of Defense (and Department or Secretary of War)
无. Department or Secretary of Energy
员. Department or Secretary of the Interior
报. Department of Justice or Attorney General
他. Department or Secretary of State
無. Department or Secretary of Transportation
服. Department or Secretary of Education
线. U.S. Employees' Compensation Commission, or Commissioner
这. Equal Employment Opportunity Commission
制. Environmental Protection Agency or Administrator
将. Federal Aviation Agency or Administration
处. Federal Bureau of Investigation or Director
高. Federal Bureau of Prisons
子. Farm Credit Administration
道. Federal Communications Commission (including a predecessor, Federal Radio Commission)
章. Federal Credit Union Administration
手. Food and Drug Administration
库. Federal Deposit Insurance Corporation
三. Federal Energy Administration
从. Federal Election Commission
支. Federal Energy Regulatory Commission
家. Federal Housing Administration
长. Federal Home Loan Bank Board
付. Federal Labor Relations Authority
秒. Federal Maritime Board
路. Federal Maritime Commission
完. Farmers Home Administration
象. Federal Parole Board
则. Federal Power Commission
现. Federal Railroad Administration
京. Federal Reserve Board of Governors
转. Federal Reserve System
辑. Federal Savings and Loan Insurance Corporation
限. Federal Trade Commission
力. Federal Works Administration, or Administrator
学. General Accounting Office
外. Comptroller General
调. General Services Administration
项. Department or Secretary of Health, Education and Welfare
北. Department or Secretary of Health and Human Services
工. Department or Secretary of Housing and Urban Development
笑. Interstate Commerce Commission
监. Indian Claims Commission
任. Immigration and Naturalization Service, or Director of, or District Director of, or Immigration and Naturalization Enforcement
相. Internal Revenue Service, Collector, Commissioner, or District Director of
微. Information Security Oversight Office
册. Department or Secretary of Labor
联. Loyalty Review Board
平. Legal Services Corporation
增. Merit Systems Protection Board
听. Multistate Tax Commission
解. National Aeronautics and Space Administration
等. Secretary or administrative unit of the U.S. Navy
得. National Credit Union Administration
收. National Endowment for the Arts
安. National Enforcement Commission
价. National Highway Traffic Safety Administration
藏. National Labor Relations Board, or regional office or officer
命. National Mediation Board
应. National Railroad Adjustment Board
看. Nuclear Regulatory Commission
索. National Security Agency
资. Office of Economic Opportunity
产. Office of Management and Budget
串. Office of Price Administration, or Price Administrator
布. Office of Personnel Management
原. Occupational Safety and Health Administration
知. Occupational Safety and Health Review Commission
级. Office of Workers' Compensation Programs
水. Patent Office, or Commissioner of, or Board of Appeals of
击. Pay Board (established under the Economic Stabilization Act of 1970)
好. Pension Benefit Guaranty Corporation
物. U.S. Public Health Service
放. Postal Rate Commission
亿. Provider Reimbursement Review Board
经. Renegotiation Board
模. Railroad Adjustment Board
之. Railroad Retirement Board
台. Subversive Activities Control Board
州. Small Business Administration
配. Securities and Exchange Commission
画. Social Security Administration or Commissioner
统. Selective Service System
共. Department or Secretary of the Treasury
连. Tennessee Valley Authority
海. United States Forest Service
节. United States Parole Commission
退. Postal Service and Post Office, or Postmaster General, or Postmaster
間. United States Sentencing Commission
比. Veterans' Administration
问. War Production Board
至. Wage Stabilization Board
备. General Land Office of Commissioners
你. Transportation Security Administration
黑. Surface Transportation Board
或. U.S. Shipping Board Emergency Fleet Corp.
与. Reconstruction Finance Corp.
影. Department or Secretary of Homeland Security
话. Unidentifiable
视. International Entity
Answer:

Answer: 户