Document: 514 U.S. 527115 S.Ct. 1611131 L.Ed.2d 608 UNITED STATES, Petitioner,v.Lori Rabin WILLIAMS. No. 94-395. Supreme Court of the United States Argued Feb. 22, 1995. Decided April 25, Syllabus * The Government assessed a tax against Jerrold and placed lien on all his property, including interest in home he jointly owned with respondent Lori Williams, then-wife. Before recorded its lien, transferred to as part division assets contemplation divorce. Although Williams was not personally liable for tax, she paid it under protest remove sued refund 28 U.S.C. § 1346(a)(1), which waives Government's sovereign immunity from suit "[a]ny civil action . recovery any internal-revenue alleged have been erroneously or illegally collected." responded that irrelevant whether had right Williams' money because lacked standing seek 1346(a)(1). According Government, provision authorizes actions only by party, i.e., Rabin. District accepted this jurisdictional argument, but Appeals reversed. Held: Section 1346(a)(1) party who, though federal her property. Pp. __. (a) plea falls squarely within 1346(a)(1)'s broad unequivocal language authorizing "any (b) strained reliance interaction three other provisions narrow waiver is rejected. argues: Under 26 7422, may bring without first exhausting administrative remedies; 6511, "taxpayer" exhaust; 7701(a)(14), taxpayer. argument fails at two statutory junctures. First, word 6511(a)—the governing claims—cannot bear weight puts it. This provision's plain terms provide deadline filing relief, limit who file. Further, claim point unpersuasive. In placing then accepting payment made protest, surely subjected even party. Colorado Nat. Bank Denver v. Bedford, 310 41, 52, 60 800, 805, 84 L.Ed. 1067, distinguished. (c) reading would leave people position remedy. consequence reinforces conclusion Congress did intend be unavailable persons situated is. Though points levy, quiet-title, separate-fund remedies authorized 7426, 2410(a)(1), 6325(b)(3), respectively, none those realistically available others situation. Moreover, offer pre-deprivation they do become superfluous if some third suits are post-deprivation remedy taxpayer has full. (d) principle relies, parties generally challenge liabilities others, unyielding. See, e.g., Stahmann Vidal, 305 61, 59 83 41. burden mitigated here main existence rather than underlying assessment husband. forecast allowing sue will lead rampant abuse volunteering pay others' taxes seems implausible. event, disposition herein does address circumstances, any, volunteers someone else 1346(a). 24 F.3d 1143 (CA 9 1994), affirmed. GINSBURG, J., delivered opinion Court, STEVENS, O'CONNOR, SCALIA, SOUTER, BREYER, JJ., joined. filed concurring opinion. REHNQUIST, C.J., dissenting opinion, KENNEDY THOMAS, Kent L. Jones, Washington, DC, petitioner. Philip Garrett Panitz, Camarillo, CA, respondent. Justice GINSBURG Court. 1 case presents question We hold refund. Respondent's gives courts jurisdiction hear collected," relevant bar suit. She no realistic alternative owe,1 we believe intended respondent's 2 litigation commenced, then-husband their home. As owner restaurant, incurred certain liabilities, failed satisfy. June 1987 March 1988, close $15,000 these thereby amount house. See 6321 ("If person neglects refuses same after demand, shall favor upon property rights real personal, belonging such person."). subsequent assessments. 3 Meanwhile, divided marital notice when deeded house October file until November 10, 1988. consideration house, assumed (none them liabilities) totaling almost $650,000. App. 7-8 (Statement Uncontroverted Facts presented Attorneys States). ensuing months, further assessments excess $26,000, 1989. 4 entered contract May 9, 1989, sell agreed closing date July 3. 8. One week before closing, gave actual purchaser over $41,000 liens which, claimed, were valid proceeds sale. threatened sale go through schedule. Believing having suggested Government—Williams, disbursement $41,937 directly Internal Revenue Service so could convey clear title. 5 After denied an refund, Central California, claiming taken free 6323(a) (absent proper notice, purchaser). To enforce rights, invoked adjudicate trial stipulated facts, maintained money; entertained, insisted, 1346(a)(1).2 relying precedent set Fifth Seventh Circuits.3 6 Ninth Circuit reversed, 1143, 1145 (1994), guided Fourth precedent.4 resolve conflict among Courts Appeals, granted certiorari, 513 ---- now affirm. II 7 us resolving question, enlarge beyond purview language. Department Energy Ohio, 503 607, 614-616, 112 1627, 1632-1634, 118 255 (1992). Our task discern "unequivocally expressed" intent Congress, construing ambiguities immunity. Nordic Village, Inc., 30, 33, 1011, 1014, 117 181 (1992) (internal quotation marks omitted). 8 fathom congressional instruction, turn say sue. Instead, statute uses language: "The district original jurisdiction, concurrent Federal Claims, of: 10 (1) Any collected, penalty claimed collected authority sum excessive manner wrongfully laws." 1346(a) (1988 Ed. Supp. V) (emphasis added). 11 recover "erroneously collected" 12 mirrors common law displaced: assumpsit received, once brought collector States. Ferguson, Jurisdictional Problems Tax Controversies, 48 Iowa L.Rev. 312, 327 (1963). Assumpsit afforded like owe—typically result fraud, duress, mistake. H. Ballantine, Shipman Common-Law Pleading 163-164 (3d ed. 1923). volunteers, barred protest. City Philadelphia Collector, Wall. 720, 731-732, 18 614 (1867) ("Where voluntarily pays money, remedy; compulsion law, intends test validity claim, back. ."). III 13 Acknowledging evident breadth relies 14 It undisputed 7422 requires exhaustion.5 If eligible exhaust, claim. But show 6511(a), provides part: 15 "(a) Period limitations 16 "Claim credit overpayment imposed title respect required return years time paid, whichever periods expires later, taxpayer, paid." (Emphasis added.) 17 From statute's use term "taxpayer," "person tax," concludes relief thereafter pursue 1346(a)(1).6 Then, defines subject internal revenue tax." "subject to" unless one assessed. both relief,7 read implicitly limiting inconsistent scheme, expressly contemplate refunds Thus, Secretary award "[i]n overpayment," 6402(a) describes recipient "the overpayment." Similarly, providing credits sales tobacco alcohol, 6416(a) 6419(a) describe 19 if, contends, "taxpayers" defining informs "[w]hen used [the Code], where otherwise distinctly expressed manifestly incompatible thereof, [t]he 'taxpayer' means tax."8 That definition exclude Williams. reads said Congress' words. general phrase broader specific "assessed" and, collection context us, think enough include 20 support cites our observation Bedford "[t]he ultimately itself." 1067 (1940). takes out context. interpreting Code, deciding state scheme consistent law. particular, determining service bank's customers (which law) bank itself not). incidence fell customers. Favoring substance form, said: bank], primarily, cannot always Ibid. result, determined bank. all, shows preference sense inquiries formalism works technical case. IV 21 just developed, clearly allows whom taxes. And 6402(a), similar clarity, note, supra, __, n. 1. remedies, open Nor vaunted Martin States, 895 F.2d 992 (CA4 1990); Barris 851 F.Supp. 696 (WD Pa.1994); Brodey 788 44 (Mass.1991) (all ordering amounts amounts). 22 levied property—as home—the levy 7426. 2410(a)(1) quiet afford meaningful position. nearly $15,000, six months closing; larger sum—over —were days closing. (Williams receive barely closing.) simply quiet-title action. urgently sought difficult final judgment litigation, protracted. contrast, allow simultaneously off leaving litigate tying up whose worth far exceeded value liens. 23 similarly rely 6325(b)(3) arrangement. permits discharge sets aside fund becomes new lien; can propriety sold. However, implementing regulation render doubtful indeed, discretion. ("[T]he issue certificate [of lien] sold pursuant agreement Secretary, held, claims priority discharged property.") added); C.F.R. 301.6325-1(b)(3) (1994) ("A director Service] may, discretion, [tax written director, So record shows, opportunity substitute 6325(b)(3).9 omission surprising, theory scant incentive agree arrangement caught bind. cash, another (albeit fund). resists agreement, likely get cash immediately: owners eager pay, nonrefundable. An thus dependent director's grace sensibly described 25 that, suits, superfluous. postdeprivation remedy, Flora 362 145, 80 630, 623 (1960). predeprivation relief. 7426(a)(1) "without regard surrendered Secretary." Likewise, 2410 ever paying tax. removed exchange payment. V Finally, urges violate others. undermining widespread abuse: volunteer ceased collecting 27 rule A taxpayer's fiduciary liability, herself liable. 301.6903-1(a) (the must "assume powers, duties, privileges Code"); ibid. ("The liability ordinarily collectible personal estate ."); J. Mertens, Law Income Taxation 58.08 (refund decedents executor, administrator, estate). transferees transferor; transfer qualifies fraudulent conveyance Code treats transferee see 6901(a)(1)(A); Rabkin & M. Johnson, Income, Gift Estate 73.10, pp. 73-82 73-87 (1992), contest transferor's either court, 53.50, id., 53.55. Furthermore, allowed assessed, albeit different statute. 41 (1938) (cotton producers cotton ginning ginners producers). mitigated, moreover, is, primary husband never owed tax10—a matter duress normally concern. Rather, asserts attached wrong belongs him—a scenario leaves immediate way. 29 find disarming abuse. posited implausible; what else's way help evade them. report schemes commonplace millions taxpayers Circuits, Circuits permit suits. holding authorize host challenges fears. solely gain release property—a attacked maintained. decide 30 31 32 Affirmed. 33 concurring. 34 I join except insofar holds meaning §§ 6511(a) ante, me unnecessary decision, since exhaustion provision, too remote bearing issue, create implication significant limitation asserts. 35 acknowledge requiring statement waivers immunity, post, __ (dissenting opinion), applies determination scope explicit waivers. 34, 1014-1015, not, however, require given implausible—which my view restricting reference 6511(a). " 'The exemption involves hardship consent withheld. add rigor refinement construction announced.' Aetna Casualty Surety Co., 338 366, 383, 70 207, 216, 94 171 (1949) (quoting Anderson Hayes Constr. 243 N.Y. 140, 147, 153 N.E. 28, 29-30 (1926) (Cardozo, J.)). djQ Chief THOMAS join, dissenting. 36 unusual departure bedrock expressed," her. doing, outlines detail conceives equities situation—a factor usually great significance Code. Court's picture misleadingly inaccurate, effort stretch avoid perceived inequities quite contrary established doctrine. 37 legal hand waived respondent, conceded "is taxpayer," 16, answering remembered "a keystone carefully articulated complicated structure 157, 637, "1346(a)(1) conformity [26 7422(a) ] qualify suit." Dalm, 494 596, 601-602, 110 1361, 1364, 108 548 (1990). provides: 38 39 "(1) V). 40 conferred limited 7422(a). Like contains "express conditions court's 609, 6, 1368 6. [first be] according regard." There "provisions law" dealing claims. Title "[c]laim paid" 42 6532(a), imposes period court entitled "Suits refund," states 43 "[n]o proceeding section begun expiration ., nor mailing certified mail registered disallowance" Both 6532(a) defined 7701(a)(14) mean Reading whole, inescapable (26 7701(a)(14)) timely (under 6511(a)) 6532(a)) maintain 7422(a)) (28 1346(a)(1)). 45 "only file." Ante, "plain terms" impose limit—a "by taxpayer." discounts notion limits concluding scheme." "other provisions" cited above 6511(a): fact 6416(a), 6419(a), disagrees Secretary's calculation overpayment. inconsistency exist, "inconsistency" carry day immunity; ambiguity, ambiguity construed 46 argue "taxpayer." 7701(a)(14). says "broad [respondent]" "place[d] accept[ed] payment." remarkably imprecise reasoning. 47 Respondent tax" normal Rabin, equivocated challenging also Rabin's assessment. obviously things. him, lien. Conversely, nonetheless totally unchallenged proceeding. 10. quoted above, necessary prerequisite bringing believes reinforced left Equities assume dominant role questions play role, ought confirmed us. 49 facts evoke sympathy these. joint tenants. 1987, employment securing arose "at [was] made," 6322, reached "all time. 6321. into "transfer agreement," whereby indemnify executing quitclaim deed. deed, divorce proceedings "an unmarried woman." 14. misrepresentation—stating woman" transfer—raises conveyed "in divorce," says, done attempt shield commenced January while petition pending, additional liens, name nominee, agent, alter ego, holder beneficial 3, 50 faced situation uncommon property: despite suggestion contrary, least remedies. "quiet title" "certificate discharge" 6325(b)(3). 51 bald assertion 2410(a) property." begs question. Obviously, proceeded date, true lawsuits sorts prevent outstanding life, heretofore lienors—least States—have equivalent "same service" finally date. 52 action; agreeing "as States," litigated 7426(a)(3). finds inadequate "doubtful" "rely," exercise discretion make appropriately determine, case-by-case basis, sufficient protect "far liens," most issued invoke cases legion McGee 402 479, 483, 91 1565, 1568, (1971) (a Selective registrant complain "has sidestepped corrective process might cured rendered moot very defect later complained of"); Geo. F. Alger Co. Peck, 74 605, 606-607, 98 1148, 1150 (1954) company take advantage "cause inconvenience expense"); cf. McCarthy Madigan, 1081, 1086-1087, 291 (exhaustion "appl[ies] particular force review agency's discretionary power agency apply special expertise") (citing McKart 395 185, 194, 89 1657, 1663, 194 (1969)). 53 bad worse, faults "afford[ing respondent] opportunity" makes wonder entering era agents give warnings delinquent lienees analogous criminal decision Miranda Arizona, 384 436, 86 1602, 694 (1966). Certainly held before, hope future. Indeed, concedes brief tell about available, Brief 20, surprising suggest contrary. 54 involved interpretation designed confer benefits class individuals, today's more understandable, "entitled liberal accomplish beneficent purposes." Cosmopolitan Shipping McAllister, 337 783, 69 1317, 93 1692 (construing Jones Act); Atchison, T. S.F.R. Buell, 480 557, 562, 107 1410, 1414, 563 (1987) (stating Employers' Liability Act remedial statute" "liberal construction"). come news country "beneficent purpose" concerned. mistaken justified does. syllabus constitutes prepared Reporter Decisions convenience reader. Detroit Lumber 200 321, 337, 282, 287, 499. Seeking summary contend understanding plaintiff remedy." 22. dissent, perhaps finding unappealing defense unjustified taking, tenders factual inferences, 5, unfavorable parties' stipulation uncontroverted facts. sole case, strength merits relevant. Snodgrass 834 537, 540 (CA5 1987); Busse 542 421, 425 (CA7 1976). 1990). "No authority, duly regard, regulations pursuance thereof." 6532(a)(1), penalty, sum, renders thereon time, disallowance relates." limitations, barring tardy. 602, 1365, (1990) ("Read together, import sections [§§ 7422(a), clear: regardless 'erroneously,' 'illegally,' 'wrongfully collected,' court."). Treasury's regulation, 301.7701-16 adds nothing statute; ascribe terminology. dissent asserts, regarding Post, prelude judicial review, "remedy" lies entirely On motion husband's well. Plaintiff's Notice Motion Cross-Motion Summary Judgment 13. counsel retreated oral argument. Tr. Oral Arg. ("We're arguing she's going ex-husband."); ("[W]e're saying wa[nts] [to] liability. That's problem, hers."). affirm Circuit's judgment, Accordingly, need still asserting assessment, let alone so.

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