Opinion ID: 576062
Heading Depth: 1
Heading Rank: 1

Heading: jurisdiction

Text: 8 A taxpayer may bring an action to quiet title to property on which the United States has a lien. 28 U.S.C. § 2410. Subsequent to the district court's decision here, we have interpreted section 2410 as a limited waiver of the United States' sovereign immunity in actions challenging the procedural aspects of tax liens. Arford v. United States, 934 F.2d 229, 232 (9th Cir.1991) (section 2410 waives sovereign immunity if taxpayer challenges procedural aspects of assessment or levy). Nevertheless, a taxpayer may not use a section 2410 action to collaterally attack the merits of an assessment. Elias v. Connett, 908 F.2d 521, 527 (9th Cir.1990). 9 Here, Pangburn argued in his complaint that the IRS did not execute a proper assessment in accordance with its regulations. He also argued that the IRS violated its notice requirements set forth in 26 U.S.C. §§ 6331, 6335. In so far as Pangburn challenges the procedural validity of his assessment under 26 U.S.C. § 6203, and of the levy under 26 U.S.C. § 6331, section 2410 waives sovereign immunity. See Arford, 934 F.2d at 232-33. Thus, the district court should not have dismissed Pangburn's procedural challenge for lack of jurisdiction based on sovereign immunity, and we remand for further proceedings. See id. at 234. 10 AFFIRM IN PART, REVERSED IN PART, AND REMANDED.