Arbaugh v. Y H Corp.

Holding that Title VII's numerosity requirement is nonjurisdictional even though it serves the important policy goal of “spar[ing] very small businesses from Title VII liability”

Edelman v. Jordan

Holding that waiver may be found in "express language" or by "overwhelming implications from the text"

Fair Assessment in Real Estate Assn. v. McNary

Holding that taxpayers are "barred by the principle of comity from asserting § 1983 actions against the validity of state tax systems in federal courts"

United States v. Clintwood Elkhorn Mining Co.

Holding that claims for a refund of invalid export tax brought under a statute other than § 7422 were barred

Enochs v. Williams Packing Co.

Holding that the court must view the facts in the light most favorable to the government

Ford Co. v. Dept. of Treasury

Holding that a taxpayer's suit against state treasury officials for “a refund of gross income taxes paid” was an action against the state and barred by the Eleventh Amendment

Miller v. Nut Margarine Co.

In Standard Nut the Court stated that the Act is merely "declaratory of the principle" of cases prior to its passage that equity usually, but not always, disavows interference with tax collection; thus, the Act was to be construed "as near as may be in harmony with [equity doctrine] and the reasons upon which it rests."

Hoogerheide v. Internal Revenue Serv

Holding that the exhaustion requirement in 26 U.S.C. § 7433(d) is a mandatory, non-waiverable requirement that must be satisfied prior to bringing suit in district court

McGuirl v. U.S.

Holding that 26 U.S.C. § 7433(d) "limits the [D]istrict [C]ourt's jurisdiction" and that the failure to file an administrative claim pursuant to 26 C.F.R. § 301.7433-1(e) deprives a court of subject matter jurisdiction.

Smith v. U.S.

Holding that service was defective because the plaintiff himself sent the summons and complaint by certified mail

Rule 12 - Defenses and Objections: When and How Presented; Motion for Judgment on the Pleadings; Consolidating Motions; Waiving Defenses; Pretrial Hearing

Granting the court discretion to exclude matters outside the pleadings presented to the court in defense of a motion to dismiss

Section 2201 - Creation of remedy

Granting district courts the authority to create a remedy with the force of a final judgment

Section 1346 - United States as defendant

Determining liability to the claimant "in accordance with the law of the place where the act or omission occurred"

Section 6330 - Notice and opportunity for hearing before levy

Granting the Secretary the right to disregard a requested hearing if the request is based on a position that the IRS has identified as “frivolous”

Section 7422 - Civil actions for refund

Granting a tax payer a cause of action related to a claim for a refund

Section 7421 - Prohibition of suits to restrain assessment or collection

Banning injunctions against future tax collection, subject to enumerated exceptions

Section 1341 - Taxes by States

Prohibiting federal judicial restraints on the collection of state taxes

Section 7433 - Civil damages for certain unauthorized collection actions

Creating a cause of action for damages against the United States "[i]f, in connection with any collection of Federal tax with respect to a taxpayer, any officer or employee of the Internal Revenue Service recklessly or intentionally, or by reason of negligence, disregards any provision of this title, or any regulation promulgated under this title"

Section 48-2-35 - [See Note] Refunds

Section 48-2-59 - [See Note] Appeals; payment of taxes admittedly owed; bond; costs