Opinion ID: 387294
Heading Depth: 1
Heading Rank: 1

Heading: introduction

Text: 1 California sought declaratory and injunctive relief from the requirement that it file an annual information return with the Internal Revenue Service (IRS) pursuant to the Employee Retirement Income Security Act (ERISA) provision governing employee pension benefit plans. 26 U.S.C. § 6058(a). California argued that Congress did not intend for ERISA to apply to governmental plans, and that if Congress did so intend, that application violates the tenth amendment. 2 The IRS argued that California's claim was barred by the Anti-Injunction Act, 26 U.S.C. § 7421(a), and by the federal tax exception to the Declaratory Judgment Act, 28 U.S.C. §§ 2201-02. The IRS also disputed California's claim on the merits. 3 The district court held that it had jurisdiction to consider only California's claim for declaratory relief. California ex rel. Younger v. Blumenthal, 457 F.Supp. 1309 (E.D.Cal.1978). It held that ERISA did apply to California's pension benefit plan, and that such application was not contrary to the tenth amendment. 457 F.Supp. at 1318. 4 California appeals from the denial of relief. The IRS cross-appeals, claiming that the district court lacked jurisdiction to decide the request for declaratory relief. We reverse and remand with directions to dismiss for lack of jurisdiction.