Document: 127 S. Ct. 1763 (2007) EC TERM OF YEARS TRUST, Petitioner, v. UNITED STATES. No. 05-1541. Supreme Court of United States. Argued February 26, 2007. Decided April 30, *1765 Francis Ainsa, Jr., El Paso, TX, for petitioner. Deanne E. Maynard, Washington, DC, respondent. Ainsa Hutson, L.L.P., Attorneys at Law, Petitioner. Paul D. Clement, Solicitor General, Counsel Record, Eileen J. O'Connor, Assistant Attorney Thomas G. Hungar, Deputy to the Bruce R. Ellisen, Teresa T. Milton, Department Justice, D.C., Justice SOUTER delivered opinion Court. This is a challenge Internal Revenue Service's levy upon property trust, collect taxes owed by another, an action specifically authorized 26 U.S.C. § 7426(a)(1), but subject statutory filing deadline trust missed. The question whether may still through tax refund under 28 1346(a)(1). We hold that it not. I Code provides "[i]f any person liable pay neglects or refuses same after demand, amount ... shall be lien in favor States all and rights property, real personal, belonging such person." 6321. "A federal lien, however, not self-executing," IRS must take "[a]ffirmative action... enforce collection unpaid taxes." National Bank Commerce, 472 U.S. 713, 720, 105 2919, 86 L. Ed. 2d 565 (1985). One its "principal tools," ibid., levy, which "legally sanctioned seizure sale property," Black's Law Dictionary 926 (8th ed.2004); see also 6331(b) ("The term `levy' as used this title includes power distraint means"). To protect against "`wrongful'" imposition "property taxpayer's," S.Rep. 1708, 89th Cong., *1766 Sess., 30 (1966), Federal Tax Lien Act 1966 added providing has been made on property... (other than whom assessed out arose) who claims interest was wrongfully levied bring civil district court." 80 Stat. 1143. must, brought before "the expiration 9 months from date levy."[1] 6532(c)(1). short limitations period contrasts with counterpart 1346(a)(1), begins administrative claim filed within least two years, court another denial.[2] demand greater haste when third party contests no accident; Government explained hearings passage Act, "[s]ince nonpayment [an IRS] director likely suspend further activities taxpayer, essential he advised promptly if seized does belong taxpayer." Hearings H.R. 11256 11290 House Committee Ways Means, 57-58 (1966) (written statement Stanley Surrey, Secretary Treasury); id., 72 (statement Laurens Williams, Chairman, Special Liens, American Bar Association) ("A (9 month) statute provided, because important get controversies decided quickly so pursue taxpayer's own mistake first time"). II After Elmer W. Cullers, Dorothy Cullers established Term Years Trust 1991, liabilities them what claimed (and dispute, Tr. Oral Arg. 7) were unwarranted income deductions 1980s. assumed Cullerses had transferred assets evade taxes, August 1999. denied obligation, sake preventing disruptive efforts IRS, deposited funds bank account, issued notice September In October, responded check over $3 million Treasury. Almost year that, (joined several other trusts created Cullerses) 7426(a)(1) claiming wrongful levies, District dismissed complaint 9-month expired, *1767 noted tax-refund 1346(a)(1) open plaintiff 7426 "`affords exclusive remedy innocent whose confiscated satisfy person's liability.'" BSC States, 2001-1 USTC ¶ 50,174, p. 87,237, n. 1, 87 AFTR 2001-390, p.2001-547, 2000 WL 33155870 (WD Tex., 2000) (quoting Texas Comm. Bank-Fort Worth, N.A. 896 F.2d 152, 156 (C.A.5 1990); emphasis deleted). At sought review Appeals Fifth Circuit, then voluntarily appeal. XXXX-XXXX, p.2001-2532 (2001). unsuccessfully pursuing level, second action, one remained view sole possible dismissed.[3] Circuit affirmed. Because Ninth contrary, held parties challenging WWSM Investors 64 F.3d 456 (1995), we granted certiorari resolve conflict, 549 ___, 467, 166 333 (2006). affirm. III "In variety contexts precisely drawn, detailed pre-empts more general remedies." Brown GSA, 425 820, 834, 96 1961, 48 402 (1976); Block North Dakota ex rel. Board Univ. School Lands, 461 273, 284-286, 103 1811, 75 840 (1983) (adverse claimants rely "officer's suits" remedies Quiet Title 1972 their recourse); Stonite Products Co. Melvin Lloyd Co., 315 561, 62 780, 1026 (1942) (venue patent infringement cases governed dealing patents, venue provision). It braces preemption resort would effectively extend specific one. See supra, 833, 1961 (rejecting interpretation "driv[e] currency" narrowly aimed provision "with rigorous time limitations" permitting "access courts other, less demanding statutes"); Rancho Palos Verdes Abrams, 544 113, 122-123, 125 1453, 161 316 (2005) (concluding 47 332(c) precludes cause 42 1983, part 332 "limits relief ways 1983 not" requiring judicial days); U.S., 130, n., 1453 (STEVENS, J., concurring judgment) (same). Resisting force better-fitted requires good countervailing reason, none appears here. Congress tailored could avail themselves jurisdiction they effortlessly statute's thought *1768 Government's collection. argues 514 527, 115 1611, 131 608 construed jurisdictional grant expansively enough cover parties' claims. So, according Trust, treating avenue these disfavored holding implicitly repealed pre-existing Radzanower Touche Ross & 426 148, 1989, 540 Morton Mancari, 417 535, 94 2474, 41 290 (1974). But reads Williams too broadly. Although authorizes subjected allegedly understanding remedy, even timely case. 536-538, 1611. Here, challenges have now seeks 1346(a)(1).[4] And canon implied repeals applied here, prevail. simply cannot reconcile notion up four years. Posadas City Bank, 296 497, 503, 56 349, 351 (1936) ("[W]here provisions acts are irreconcilable later act extent conflict constitutes repeal earlier one"). On point, proposes schemes can "harmonized" construing only those actions seeking "pre-deprivation" unavailable Reply Brief Petitioner 6. reading violate clear text face applies pre-deprivation post-deprivation alike. ("Such without regard surrendered sold Secretary"). *1769 * missed judgment accordingly ordered. NOTES [1] extended 12 makes request return upon. 6532(c)(2). [2] gives "jurisdiction, concurrent Claims," "[a]ny recovery of," among things, "any internal-revenue alleged erroneously illegally collected." A taxpayer years disallows claim. §§ 6532(a)(1)-(2); 7422(a) (requiring file court). An turn, paid three filed, whichever later. 6511(a). [3] declined dismiss Trust's res judicata grounds, argue issue preclusion Court, 5, 2. [4] commonly understood did position. 434 807, 810 2006) (case below) ("To construe allow alternative 1346, longer period, undermine surety provided 7426" (citation omitted)); Dahn 1249, 1253 (C.A.10 1997) ("[T]here levies involved [Williams]. Thus, concerned solely reach 1346 per se; exclusivity never issue. Indeed, emphasized inapplicability (or meaningful remedy) reinforce broad 1346"); 456, 459 (C.A.9 1995) (Brunetti, dissenting) recognized refund, case, [did not] hint levy"); Rev. Rul.2005-49, 2005-2 Cum. Bull. 126 rationale inapplicable suits section persons [IRS]"); Investors, (majority opinion) ("[S]eizing money WWSM's account functionally equivalent Williamsplacing escrow circumstances compelled Mrs. discharge lien").

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