Task: sc_adminaction

What follows is an opinion from the Supreme Court of the United States. Your task is to identify the federal agency involved in the administrative action that occurred prior to the onset of litigation. If the administrative action occurred in a state agency, respond "State Agency". Do not code the name of the state. The administrative activity may involve an administrative official as well as that of an agency. If two federal agencies are mentioned, consider the one whose action more directly bears on the dispute;otherwise the agency that acted more recently. If a state and federal agency are mentioned, consider the federal agency. Pay particular attention to the material which appears in the summary of the case preceding the Court's opinion and, if necessary, those portions of the prevailing opinion headed by a I or II. Action by an agency official is considered to be administrative action except when such an official acts to enforce criminal law. If an agency or agency official "denies" a "request" that action be taken, such denials are considered agency action. Exclude: a "challenge" to an unapplied agency rule, regulation, etc.; a request for an injunction or a declaratory judgment against agency action which, though anticipated, has not yet occurred; a mere request for an agency to take action when there is no evidence that the agency did so; agency or official action to enforce criminal law; the hiring and firing of political appointees or the procedures whereby public officials are appointed to office; attorney general preclearance actions pertaining to voting; filing fees or nominating petitions required for access to the ballot; actions of courts martial; land condemnation suits and quiet title actions instituted in a court; and federally funded private nonprofit organizations.

Per Curiam.
Effective January 1, 1988, Florida exempted newspapers, but not magazines, from its sales tax. See Fla. Stat. §§ 212.08(7)(w), 212.05(1)(i) (Supp. 1988). In 1990, the Florida Supreme Court found this classification invalid under the First Amendment of the Constitution of the United States. See Department of Revenue v. Magazine Publishers of America, Inc., 565 So. 2d 1304 (1990), vacated and remanded, Miami Herald Publishing Co. v. Dept. of Revenue, 499 U. S. 972 (1991), reaff’d, 604 So. 2d 459 (1992). In the wake of this ruling, Newsweek, a magazine, filed a claim for a refund of sales taxes it had paid between 1988 and 1990. See Fla. Stat. § 215.26(1) (Supp. 1998) (“The Comptroller of the state may refund ... any moneys paid into the State Treasury”).
When the Department of Revenue denied the refund, Newsweek filed suit, alleging the State’s failure to accord it retroactive relief violated its due process rights under McKesson Corp. v. Division of Alcoholic Beverages and Tobacco, Fla. Dept. of Business Regulation, 496 U. S. 18 (1990). The Florida trial court granted summary judgment against Newsweek, and the District Court of Appeal affirmed. Although acknowledging McKesson’s requirement of “meaningful backward-looking relief” when a taxpayer is forced to pay a tax before having an opportunity to establish its uneonstitutionality, the District Court of Appeal held: “McKesson is distinguishable because that holding was expressly predicated upon the fact that the taxpayer had no meaningful predeprivation remedy.” 689 So. 2d 361, 363 (1997). The court interpreted Florida law to permit prepayment tax challenges by filing an action and paying the contested amount into the court registry, posting a bond, or obtaining a court order approving an alternative arrangement. See id., at 363-364 (citing Fla. Stat. § 72.011 (1987)). The court concluded Newsweek was afforded due process because it could have pursued this prepayment remedy without suffering onerous penalties. See 689 So. 2d, at 364.
The District Court of Appeal’s decision failed to consider our decision in Reich v. Collins, 513 U. S. 106 (1994). There, the Georgia Supreme Court had rejected a taxpayer’s refund claim filed pursuant to a general refund statute, dismissing any due process concerns because a predeprivation remedy was available. See id., at 110. While assuming the constitutional adequacy of Georgia’s predeprivation procedures, we nonetheless reversed because “no reasonable taxpayer would have thought that [the predeprivation procedures] represented, in light of the apparent applicability of the refund statute, the exclusive remedy for unlawful taxes.” Id., at 111 (emphasis deleted). Until the Georgia Supreme Court’s ruling, the taxpayer had no way of knowing from either the statutory language of case law that he could not pursue a postpayment refund and was relegated to a predep-rivation remedy. See id., at 111-112. We emphasized a State “has the flexibility to maintain an exclusively predepri-vation remedial scheme, so long as that scheme is ‘clear and certain.’ ” Id., at 110-111. But a State may not “bait and switch” by “holding] out what plainly appears to be a ‘clear and certain’ postdeprivation remedy and then declare, only after the disputed taxes have been paid, that no such remedy exists.” Id., at 111, 108.
Under Florida law, there was a longstanding practice of permitting taxpayers to seek refunds under § 215.26 for taxes paid under an unconstitutional statute. See, e.g., State ex rel. Hardaway Contracting Co. v. Lee, 155 Fla. 724, 21 So. 2d 211 (1945). At Florida’s urging, federal courts have dismissed taxpayer challenges, including constitutional challenges, because §215.26 appeared to provide an adequate postpayment remedy for refunds. See Tax Injunction Act, 28 U. S. C. § 1341 (“The district courts shall not enjoin . . . any tax under State law where a plain, speedy and efficient remedy may be had in the courts of such State”); see, e. g., Osceola v. Florida Dept. of Revenue, 893 F. 2d 1231, 1233 (CA11 1990); Rendon v. State of Fla., 930 F. Supp. 601 (SD Fla. 1996). This Court, too, has interpreted Florida law to provide a postpayment remedy. See McKesson, supra, at 24, n. 4 (“It appears . .. Florida law does not require a taxpayer to pay under protest in order to preserve the right to challenge a remittance in a postpayment refund action”). The State does not dispute this settled understanding. The effect of the District Court of Appeal’s decision below, however, was to cut off Newsweek’s recourse to § 215.26. While Florida may be free to require taxpayers to litigate first and pay later, due process prevents it from applying this requirement to taxpayers, like Newsweek, who reasonably relied on the apparent availability of a postpayment refund when paying the tax.
Newsweek is entitled to a clear and certain remedy and thus it can use the refund procedures to adjudicate the merits of its claim. We grant the petition for a writ of certio-rari, vacate the judgment, and remand the case for proceedings not inconsistent with this opinion.
It is so ordered.

Question: What is the agency involved in the administrative action?
年. Army and Air Force Exchange Service
数. Atomic Energy Commission
日. Secretary or administrative unit or personnel of the U.S. Air Force
的. Department or Secretary of Agriculture
月. Alien Property Custodian
用. Secretary or administrative unit or personnel of the U.S. Army
成. Board of Immigration Appeals
名. Bureau of Indian Affairs
时. Bureau of Prisons
件. Bonneville Power Administration
一. Benefits Review Board
请. Civil Aeronautics Board
中. Bureau of the Census
据. Central Intelligence Agency
码. Commodity Futures Trading Commission
不. Department or Secretary of Commerce
新. Comptroller of Currency
文. Consumer Product Safety Commission
下. Civil Rights Commission
分. Civil Service Commission, U.S.
入. Customs Service or Commissioner or Collector of Customs
人. Defense Base Closure and REalignment Commission
功. Drug Enforcement Agency
上. Department or Secretary of Defense (and Department or Secretary of War)
户. Department or Secretary of Energy
为. Department or Secretary of the Interior
间. Department of Justice or Attorney General
号. Department or Secretary of State
取. Department or Secretary of Transportation
回. Department or Secretary of Education
在. U.S. Employees' Compensation Commission, or Commissioner
页. Equal Employment Opportunity Commission
字. Environmental Protection Agency or Administrator
有. Federal Aviation Agency or Administration
个. Federal Bureau of Investigation or Director
作. Federal Bureau of Prisons
示. Farm Credit Administration
出. Federal Communications Commission (including a predecessor, Federal Radio Commission)
是. Federal Credit Union Administration
失. Food and Drug Administration
表. Federal Deposit Insurance Corporation
除. Federal Energy Administration
加. Federal Election Commission
败. Federal Energy Regulatory Commission
生. Federal Housing Administration
信. Federal Home Loan Bank Board
类. Federal Labor Relations Authority
置. Federal Maritime Board
理. Federal Maritime Commission
本. Farmers Home Administration
息. Federal Parole Board
行. Federal Power Commission
定. Federal Railroad Administration
改. Federal Reserve Board of Governors
市. Federal Reserve System
期. Federal Savings and Loan Insurance Corporation
以. Federal Trade Commission
修. Federal Works Administration, or Administrator
元. General Accounting Office
方. Comptroller General
录. General Services Administration
区. Department or Secretary of Health, Education and Welfare
单. Department or Secretary of Health and Human Services
位. Department or Secretary of Housing and Urban Development
型. Administrative agency established under an interstate compact (except for the MTC)
法. Interstate Commerce Commission
县. Indian Claims Commission
存. Immigration and Naturalization Service, or Director of, or District Director of, or Immigration and Naturalization Enforcement
品. Internal Revenue Service, Collector, Commissioner, or District Director of
前. Information Security Oversight Office
称. Department or Secretary of Labor
注. Loyalty Review Board
值. Legal Services Corporation
输. Merit Systems Protection Board
建. Multistate Tax Commission
能. National Aeronautics and Space Administration
大. Secretary or administrative unit or personnel of the U.S. Navy
例. National Credit Union Administration
度. National Endowment for the Arts
始. National Enforcement Commission
到. National Highway Traffic Safety Administration
面. National Labor Relations Board, or regional office or officer
载. National Mediation Board
点. National Railroad Adjustment Board
密. Nuclear Regulatory Commission
动. National Security Agency
果. Office of Economic Opportunity
图. Office of Management and Budget
提. Office of Price Administration, or Price Administrator
发. Office of Personnel Management
式. Occupational Safety and Health Administration
国. Occupational Safety and Health Review Commission
登. Office of Workers' Compensation Programs
错. Patent Office, or Commissioner of, or Board of Appeals of
者. Pay Board (established under the Economic Stabilization Act of 1970)
认. Pension Benefit Guaranty Corporation
误. U.S. Public Health Service
接. Postal Rate Commission
关. Provider Reimbursement Review Board
重. Renegotiation Board
第. Railroad Adjustment Board
地. Railroad Retirement Board
如. Subversive Activities Control Board
设. Small Business Administration
目. Securities and Exchange Commission
开. Social Security Administration or Commissioner
事. Selective Service System
可. Department or Secretary of the Treasury
要. Tennessee Valley Authority
代. United States Forest Service
小. United States Parole Commission
选. Postal Service and Post Office, or Postmaster General, or Postmaster
标. United States Sentencing Commission
明. Veterans' Administration or Board of Veterans' Appeals
编. War Production Board
求. Wage Stabilization Board
列. State Agency
网. Unidentifiable
万. Office of Thrift Supervision
最. Department of Homeland Security
器. Board of General Appraisers
所. Board of Tax Appeals
内. General Land Office or Commissioners
体. NO Admin Action
通. Processing Tax Board of Review
Answer:

Answer: 列