24 Cited authorities

Heckler v. Ringer
466 U.S. 602 (1984) Cited 1,759 times 2 Legal Analyses
Holding that plaintiffs' claims were not wholly collateral to a statutory scheme of administrative and judicial review of Medicare payment decisions, where plaintiffs' constitutional and statutory challenge to an agency's procedure for reaching payment decisions was "at bottom" an attempt to reverse the agency's decision to deny payment
United States v. Dalm
494 U.S. 596 (1990) Cited 1,038 times
Holding that 26 U.S.C. § 6511, which, when read with 26 U.S.C. § 7422, includes “may not be maintained” language, is jurisdictional
United States v. Sherwood
312 U.S. 584 (1941) Cited 3,412 times
Holding that the Claims Court lacked jurisdiction over claims that are not against United States
Bob Jones University v. Simon
416 U.S. 725 (1974) Cited 715 times 1 Legal Analyses
Holding that suits for refunds offer taxpayers a full opportunity to litigate the legality of IRS decisions
Enochs v. Williams Packing Co.
370 U.S. 1 (1962) Cited 1,031 times
Holding that the court must view the facts in the light most favorable to the government
Pittston Coal Group v. Sebben
488 U.S. 105 (1988) Cited 289 times
Holding plaintiffs could not later challenge an agency's adjudication because "[t]he agency action [] was not taken pursuant to a secret, internal policy, but under a regulation that was published for all to see"
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"
U.S. v. American Friends Service Com
419 U.S. 7 (1974) Cited 99 times
Holding that allegations of irreparable harm were insufficient for injunction
Spalding v. Vilas
161 U.S. 483 (1896) Cited 356 times
Basing a decision regarding official immunity on common law and considerations of "convenience and public policy"
Estate of Michael v. Lullo
173 F.3d 503 (4th Cir. 1999) Cited 44 times
Holding that the Mandamus Act cannot override the AIA
Section 636 - Jurisdiction, powers, and temporary assignment
28 U.S.C. § 636 Cited 504,610 times 39 Legal Analyses
Holding that when a party fails to object to a magistrate judge's report and recommendation, our review of the district court's resulting decision is for plain error so long as the party "has been served with notice that [this consequence] will result from a failure to object"
Rule 8 - General Rules of Pleading
Fed. R. Civ. P. 8 Cited 157,673 times 196 Legal Analyses
Holding that "[e]very defense to a claim for relief in any pleading must be asserted in the responsive pleading. . . ."
Section 2201 - Creation of remedy
28 U.S.C. § 2201 Cited 24,642 times 61 Legal Analyses
Granting district courts the authority to create a remedy with the force of a final judgment
Section 1346 - United States as defendant
28 U.S.C. § 1346 Cited 24,145 times 23 Legal Analyses
Determining liability to the claimant "in accordance with the law of the place where the act or omission occurred"
Section 1651 - Writs
28 U.S.C. § 1651 Cited 11,088 times 60 Legal Analyses
Granting us the power to "issue all writs necessary or appropriate in aid of [our] . . . jurisdiction[] and agreeable to the usages and principles of law"
Section 1361 - Action to compel an officer of the United States to perform his duty
28 U.S.C. § 1361 Cited 6,610 times 4 Legal Analyses
Granting to the district courts "original jurisdiction of any action in the nature of mandamus to compel an officer or employee of the United States or any agency thereof to perform a duty owed to the plaintiff"
Section 6213 - Restrictions applicable to deficiencies; petition to Tax Court
26 U.S.C. § 6213 Cited 5,558 times 24 Legal Analyses
Relating to unpaid taxes attributable to a deficiency
Section 7422 - Civil actions for refund
26 U.S.C. § 7422 Cited 2,505 times 13 Legal Analyses
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
26 U.S.C. § 7421 Cited 2,007 times 13 Legal Analyses
Banning injunctions against future tax collection, subject to enumerated exceptions
Section 6511 - Limitations on credit or refund
26 U.S.C. § 6511 Cited 1,370 times 22 Legal Analyses
Incorporating by reference § 6511

Wade v. Regional Director of IRS

24 Cited authorities

Holding that 26 U.S.C. § 6511, which, when read with 26 U.S.C. § 7422, includes “may not be maintained” language, is jurisdictional

Holding that the Claims Court lacked jurisdiction over claims that are not against United States

Holding that suits for refunds offer taxpayers a full opportunity to litigate the legality of IRS decisions

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

Holding plaintiffs could not later challenge an agency's adjudication because "[t]he agency action [] was not taken pursuant to a secret, internal policy, but under a regulation that was published for all to see"

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 allegations of irreparable harm were insufficient for injunction

Basing a decision regarding official immunity on common law and considerations of "convenience and public policy"

Holding that the Mandamus Act cannot override the AIA

Holding that when a party fails to object to a magistrate judge's report and recommendation, our review of the district court's resulting decision is for plain error so long as the party "has been served with notice that [this consequence] will result from a failure to object"

Holding that "[e]very defense to a claim for relief in any pleading must be asserted in the responsive pleading. . . ."

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

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

Granting us the power to "issue all writs necessary or appropriate in aid of [our] . . . jurisdiction[] and agreeable to the usages and principles of law"

Granting to the district courts "original jurisdiction of any action in the nature of mandamus to compel an officer or employee of the United States or any agency thereof to perform a duty owed to the plaintiff"

Relating to unpaid taxes attributable to a deficiency

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

Banning injunctions against future tax collection, subject to enumerated exceptions

Incorporating by reference § 6511