Opinion ID: 534388
Heading Depth: 2
Heading Rank: 1

Heading: Dismissal of Cross-Claim For Mandamus.

Text: 8 A court may not grant a party's request for mandamus against a United States agency unless that party first establishes two facts. First, the party must establish that the United States has waived its sovereign immunity and permits the agency to be sued. See Smith v. Grimm, 534 F.2d 1346, 1352 n. 9 (9th Cir.), cert. denied, 429 U.S. 980, 97 S.Ct. 493, 50 L.Ed.2d 589 (1976). Second, the party must establish that his claim is certain and clear and that the act sought to be compelled is a ministerial act that the agency has a positive duty to perform. Id. at 1352. 9 In this case, Wright's request for mandamus might be premised on 28 U.S.C. § 2410. However, section 2410 does not open the door to litigation on the merits of a tax assessment. See Zimmer v. Connett, 640 F.2d 208 (9th Cir.1981) (approving of Second Circuit case that did not allow taxpayer to sue IRS to remove a tax lien). A taxpayer may only challenge the validity of a tax assessment by filing a claim in the Tax Court or, upon paying the assessment, in a refund action in the district court or the Court of Claims. Id. 10 In this case, Wright has asked that the court compel the IRS to defend its lien against Wright's property. Section 2410 does not provide Wright with the necessary waiver of sovereign immunity for that purpose. Since Wright cannot establish that the United States has waived its sovereign immunity for this type of claim, we need not discuss whether mandamus would have been appropriate had there been a waiver of sovereign immunity. The district court correctly dismissed Wright's cross-claim. 11