16 Cited authorities

Kokkonen v. Guardian Life Ins. Co. of America
511 U.S. 375 (1994) Cited 18,972 times 5 Legal Analyses
Holding that absent a reservation of jurisdiction in the stipulated dismissal order, federal courts lack jurisdiction to consider enforcement of a settlement agreement
United States v. Nordic Village, Inc.
503 U.S. 30 (1992) Cited 1,780 times 3 Legal Analyses
Holding that the existence of "plausible" interpretations that would not permit recovery "is enough to establish that a reading imposing monetary liability on the Government is not ‘unambiguous' and therefore should not be adopted"
Stock West, Inc. v. Confederated Tribes
873 F.2d 1221 (9th Cir. 1989) Cited 1,347 times
Holding that the Declaratory Judgment Act, 28 U.S.C. § 2201, "only creates a remedy and is not an independent basis for jurisdiction"
Flora v. United States
362 U.S. 145 (1960) Cited 663 times
Holding that 28 U.S.C. § 1346 "requires full payment of the assessment before an income tax refund suit can be maintained in a Federal District Court"
Gilbert v. DaGrossa
756 F.2d 1455 (9th Cir. 1985) Cited 525 times
Holding that a suit alleging civil and constitutional claims against IRS employees in their official capacity is a suit against the United States and is barred by sovereign immunity absent statutory waiver
United States v. Idaho Dept. of Water Resources
508 U.S. 1 (1993) Cited 109 times
Holding the waivers of sovereign immunity must be strictly construed in favor of the United States
Black v. U.S.
492 F.3d 1084 (9th Cir. 2007) Cited 173 times
Holding that § 2410 did not waive sovereign immunity when the government exercised a right of setoff against a taxpayer's money judgement which was in the hands of the IRS
Alvarado v. Table Mountain Rancheria
509 F.3d 1008 (9th Cir. 2007) Cited 146 times
Holding that, if a claim does not assert that an agency failed to take a discrete agency action that it is required, the "claim may be dismissed for lack of jurisdiction."
Holloman v. Watt
708 F.2d 1399 (9th Cir. 1983) Cited 276 times
Holding that a Bivens claim may be maintained only against federal employees in their individual rather than official capacities
O'Brien v. United States
766 F.2d 1038 (7th Cir. 1985) Cited 44 times
In O'Brien, the beneficiary of an estate sought to litigate a recoupment claim after a deficiency was assessed against, and litigated in the Tax Court by, the estate itself.
Section 1346 - United States as defendant
28 U.S.C. § 1346 Cited 24,035 times 23 Legal Analyses
Determining liability to the claimant "in accordance with the law of the place where the act or omission occurred"
Section 7422 - Civil actions for refund
26 U.S.C. § 7422 Cited 2,496 times 13 Legal Analyses
Granting a tax payer a cause of action related to a claim for a refund
Section 6212 - Notice of deficiency
26 U.S.C. § 6212 Cited 1,784 times 25 Legal Analyses
Authorizing "the Secretary" to issue NODs
Section 301.6402-2 - Claims for credit or refund
26 C.F.R. § 301.6402-2 Cited 213 times
Defining content of claim for refund

Loetscher v. United States of America

16 Cited authorities

Holding that absent a reservation of jurisdiction in the stipulated dismissal order, federal courts lack jurisdiction to consider enforcement of a settlement agreement

Holding that the existence of "plausible" interpretations that would not permit recovery "is enough to establish that a reading imposing monetary liability on the Government is not ‘unambiguous' and therefore should not be adopted"

Holding that the Declaratory Judgment Act, 28 U.S.C. § 2201, "only creates a remedy and is not an independent basis for jurisdiction"

Holding that 28 U.S.C. § 1346 "requires full payment of the assessment before an income tax refund suit can be maintained in a Federal District Court"

Holding that a suit alleging civil and constitutional claims against IRS employees in their official capacity is a suit against the United States and is barred by sovereign immunity absent statutory waiver

Holding the waivers of sovereign immunity must be strictly construed in favor of the United States

Holding that § 2410 did not waive sovereign immunity when the government exercised a right of setoff against a taxpayer's money judgement which was in the hands of the IRS

Holding that, if a claim does not assert that an agency failed to take a discrete agency action that it is required, the "claim may be dismissed for lack of jurisdiction."

Holding that a Bivens claim may be maintained only against federal employees in their individual rather than official capacities

In O'Brien, the beneficiary of an estate sought to litigate a recoupment claim after a deficiency was assessed against, and litigated in the Tax Court by, the estate itself.

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

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

Authorizing "the Secretary" to issue NODs

Defining content of claim for refund