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h §, ÓÓ Óò ò*412ó ó€€622€Ô_ ÔF.SuppÔ_ Ô.€412Ð Èp ÐÓ ÓÌÓ Ó56€A.F.T.R.2d€85„6157,€86„1€Ô_ ÔUSTCÔ_ Ô€€P€9161Ð „ , ÐÓ Óò òÌÓ ÓAlbert€E.€and€Henrietta€R.€Ô_ ÔRADINSKYÔ_ Ô,€Plaintiffs,Ð < ä Ðv.Ð À ÐUNITED€STATES€of€America,€Defendant.Ð ô œ
ÐÓ Óó óÌÓ ÓCiv.€A.€No.€84„M„2324.Ð ¬T
ÐUnited€States€District€Court,Ð ˆ0 ÐD.€Colorado.Ð d ÐÓ ÓÌÓ ÓAug.€14,€1985.Ð Ä ÐÓ ÓÌà À àPlaintiffs€brought€suit€to€recover€sums€wrongfully€collected€by€Internal€Revenue€Service€under€threat€of€levy.€Ð Ô| ÐOn€parties'€cross€motion€to€summary€judgment,€the€District€Court,€Ô_ ÔMatschÔ_ Ô,€J.,€held€that:€€(1)€IRS€had€no€authorityÐ °X Ðto€adjust€plaintiffs'€account€or€employ€deficiency€procedures,€where€money€sought€to€be€collected€had€never€beenÐ Œ4 Ðassessed€as€a€tax,€and€(2)€plaintiffs€had€standing€to€bring€action.Ð h ÐÌà À àPlaintiffs'€motion€granted.Ð È ÐÓ! Ð ¸ h! ÓÌ1.à ( àINTERNAL€REVENUE€k5071Р؀ Ðà ( à220€€€€„„„„Ð ´\ Ðà ( à220XXVIII€Refunding€TaxesÐ 8 Ðà ( à220XXVIII(B)€Actions€for€RefundsÐ l Ðà ( à220XXVIII(B)7€Parties,€Preliminary€Proceedings€and€PleadingÐ H ð Ðà ( à220k5071€€€€€€€Issues,€proof€and€variance.Ó$ h ¸ Ðè$ ÓÐ $ Ì ÐÔ_ ÔD.C.ColoÔ_ Ô.€1985.Ð ¨ Ðà À àIn€suit€under€statute€[28€U.S.C.A.€Sec.€1346(a)(1)]€conferring€jurisdiction€upon€district€court€and€waivingÐ Ü „ Ðsovereign€immunity€of€United€States€regarding€claims€for€sums€wrongfully€collected€under€Internal€Revenue€laws,Ð ¸ ` ! Ðplaintiff€may€challenge€constitutionality,€legality€or€fairness€of€any€tax€statute€or€amount€assessed€or€collected.Ð ”!< " ÐÓ$ Ð ¸ hP
$ ÓÌ2.à ( àINTERNAL€REVENUE€k4525Ð L#ô $ Ðà ( à220€€€€„„„„Ð ($Ð % Ðà ( à220XXI€€€Assessment€of€TaxesÐ %¬ & Ðà ( à220XXI(A)€€In€GeneralÐ à%ˆ!' Ðà ( à220k4525€€€€€Necessity€of€assessment.Ó$ h ¸ Ðè$ ÓÐ ¼&d"( ÐÔ_ ÔD.C.ColoÔ_ Ô.€1985.Ð ˜'@#) Ðà À àInternal€Revenue€Service€had€no€authority€to€adjust€plaintiffs'€account€or€employ€deficiency€procedures,Ð t( $* Ðwhere€money€sought€to€be€collected€had€never€been€assessed€as€a€tax.€€28€U.S.C.A.€Sec.€1346(a)(1).Ð P)ø$+ ÐÓ$ Ð ¸ hP
$ ÓÌ3.à ( àINTERNAL€REVENUE€k4955Ð +°&- Ðà ( à220€€€€„„„„Ð ä+Œ'. Ðà ( à220XXVIII€Refunding€TaxesÐ À,h(/ Ðà ( à220XXVIII(A)€In€GeneralÐ œ-D)0 Ðà ( à220k4955€€€€€Persons€entitled€to€refund.Ó$ h ¸ Ðè$ ÓÐ X ÐÔ_ ÔD.C.ColoÔ_ Ô.€1985.Ð 4Ü Ðà À àThere€is€no€requirement€that€plaintiffs€suing€to€recover€any€tax,€penalty€or€sum€alleged€to€have€been€wronglyÐ ¸ Ðcollected€under€internal€revenue€laws€be€taxpayers€challenging€some€assessment.€€28€U.S.C.A.€Sec.€1346(a)(1).Ð ì” ÐÓ$ Ð ¸ hP
$ ÓÌ4.à ( àINTERNAL€REVENUE€k4955Ð ¤L Ðà ( à220€€€€„„„„Ð € ( Ðà ( à220XXVIII€Refunding€TaxesÐ \
Ðà ( à220XXVIII(A)€In€GeneralÐ 8 à Ðà ( à220k4955€€€€€Persons€entitled€to€refund.Ó$ h ¸ Ðè$ ÓÐ ¼ ÐÔ_ ÔD.C.ColoÔ_ Ô.€1985.Ð ð ˜
Ðà À àPlaintiffs,€as€target€of€Internal€Revenue€Service's€collection€efforts,€had€standing€to€recover€sum€wrongfullyÐ Ìt Ðcollected€under€threat€of€levy.€€28€U.S.C.A.€Sec.€1346(a)(1).Ð ¨P
ÐÓ$ Ð ¸ hP
$ ÓÌ5.à ( àINTERNAL€REVENUE€k4974Ð ` Ðà ( à220€€€€„„„„Ð <ä Ðà ( à220XXVIII€Refunding€TaxesÐ À Ðà ( à220XXVIII(A)€In€GeneralÐ ôœ Ðà ( à220k4974€€€€€Erroneous€refunds€and€actions€to€recover€them.Ó$ h ¸ Ðè$ ÓÐ Ðx ÐÔ_ ÔD.C.ColoÔ_ Ô.€1985.Ð ¬T Ðà À àInternal€Revenue€Service€was€required€to€bring€civil€action€under€statute€[26€U.S.C.A.€Sec.€7405]€to€recoverÐ ˆ0 Ðfunds€mistakenly€paid€to€wrong€taxpayer.Ð d ÐÓ$ Ð ¸ hP
$ ÓÌ6.à ( àINTERNAL€REVENUE€k5000Ð Ä Ðà ( à220€€€€„„„„Ð ø Ðà ( à220XXVIII€Refunding€TaxesÐ Ô| Ðà ( à220XXVIII(B)€Actions€for€RefundsÐ °X Ðà ( à220XXVIII(B)3€Conditions€PrecedentÐ Œ4 Ðà ( à220k5000€€€€€€€In€general.Ð h ÐÌà ( à[See€Ô_ ÔheadnoteÔ_ Ô€text€below]Ð È ÐÌ6.à ( àINTERNAL€REVENUE€k5003Ð Ø € Ðà ( à220€€€€„„„„Ð ´ \ ! Ðà ( à220XXVIII€Refunding€TaxesÐ !8 " Ðà ( à220XXVIII(B)€Actions€for€RefundsÐ l" # Ðà ( à220XXVIII(B)3€Conditions€PrecedentÐ H#ð $ Ðà ( à220k5002€€€€€€€Claim€for€RefundÐ $$Ì % Ðà ( à220k5003€€€€€€€€€Necessity.Ó' h Ð ¸ Ðè' ÓÐ %¨ & ÐÔ_ ÔD.C.ColoÔ_ Ô.€1985.Ð Ü%„!' Ðà À àPayment€of€amount€and€filing€of€refund€claim€are€prerequisites€to€jurisdiction€under€statute€[28€U.S.C.A.Ð ¸&`"( ÐSec.€1346(a)(1)]€conferring€jurisdiction€upon€district€court€and€waiving€sovereign€immunity€of€United€StatesÐ ”'<#) Ðregarding€claims€for€sums€wrongfully€collected€under€Internal€Revenue€laws.Ð p($* ÐÌà À àStanley€L.€Ô_ ÔDrexlerÔ_ Ô,€Denver,€Colo.,€for€plaintiffs.Ð (*Ð%, ÐÌà À àStephen€D.€Taylor,€Asst.€U.S.€Atty.,€Denver,€Colo.,€Teresa€J.€Ô_ ÔRasmussenÔ_ Ô,€Asst.€U.S.Ó$ h Ð ‚h ¸ $ Óò ò€€*413ó ó€€Atty.,€Tax€Div.,Ð à+ˆ'. ÐU.S.€Dept.€of€Justice,€Washington,€D.C.,€for€defendant.Ð À,h(/ ÐÐ œ-D)0 ÐÓ ÓMEMORANDUM€OPINION€AND€ORDER€FOR€JUDGMENTÐ X ÐÓ ÓÌà À àÔ_ ÔMATSCHÔ_ Ô,€District€Judge.Ð ¸ ÐÌà À àThis€is€an€action€brought€by€Albert€and€Henrietta€Ô_ ÔRadinskyÔ_ Ô€to€recover€$8,012.17€wrongfully€collected€byÐ Èp Ðthe€Internal€Revenue€Service€(IRS)€under€threat€of€levy.€€The€facts€in€the€action€are€undisputed€and€set€forth€inÐ ¤L Ðthe€Memorandum€Opinion€and€Order€of€May€2,€1985,€denying€the€United€States'€motion€to€dismiss,€and€areÐ € ( Ðincorporated€herein€by€reference.€€The€matter€is€now€before€the€court€on€the€parties'€cross€motions€for€summaryÐ \
Ðjudgment.Ð 8 à ÐÌà À à[1][2]€28€U.S.C.€Sec.€1346(a)(1)€confers€jurisdiction€upon€this€court€and€waives€the€sovereign€immunity€ofÐ ð ˜
Ðthe€United€States€regarding€claims€for€sums€wrongfully€collected€under€the€internal€revenue€laws.€€In€a€suit€underÐ Ìt Ðthis€section,€a€plaintiff€"may€challenge€the€constitutionality,€legality€or€fairness€of€any€tax€statute€or€amountÐ ¨P
Ðassessed€or€collected."€€€White€v.€Ô_ ÔC.I.R.Ô_ Ô,€537€Ô_ ÔF.SuppÔ_ Ô.€679€(Ô_ ÔD.ColoÔ_ Ô.1982).€€In€the€two€briefs€filed€in€this€action,Ð „, Ðthe€IRS€has€not€explained€where€it€finds€statutory€authority€to€employ€its€tax€collection€procedures€to€collect€fromÐ ` Ðthe€plaintiffs€a€sum€of€money€that€has€never€been€assessed€as€a€tax.€€Since€the€IRS€had€no€authority€to€adjust€theÐ <ä Ðplaintiffs'€account€or€employ€deficiency€procedures€in€these€circumstances,€it€is€self„evident€that€the€collectionÐ À Ðof€the€sum€in€this€manner€was€wrongful.Ð ôœ ÐÌà À àThe€IRS€insists€that€only€"taxpayers"€have€recourse€against€the€United€States€under€28€U.S.C.€Sec.Ð ¬T Ð1346(a)(1),€and€that€the€plaintiffs€are€not€"taxpayers"€because€no€tax€has€been€assessed.€€"The€United€StatesÐ ˆ0 Ðagrees€thatòò€taxpayersóó€do€have€recourse€against€the€United€States€under€28€U.S.C.€Sec.€1346(a)(1).€€But€in€thisÐ d Ðcase,€the€plaintiffs€are€not€taxpayers."€€€€(Defendant's€motion€for€summary€judgment€at€2).Ð @è ÐÌà À à[3][4]€The€government€is€wrong€on€both€counts.€€First,€the€statute€provides€federal€district€court€jurisdictionÐ ø Ðfor€a€civil€action€to€recover€any€tax,€penalty,€or€sum€alleged€to€have€been€wrongfully€collected€under€the€internalÐ Ô| Ðrevenue€laws.€€There€is€no€requirement€that€the€plaintiffs€be€taxpayers€challenging€some€assessment.€€TheÐ °X Ðgovernment's€interpretation€of€the€statute€would€make€"sum"€superfluous.€€In€the€course€of€holding€that€Sec.Ð Œ4 Ð1346(a)(1)€requires€full€payment€of€an€assessment€before€an€income€tax€refund€suit€can€be€maintained€in€federalÐ h Ðdistrict€court,€the€Supreme€Court€has€noted:Ð D ì ÐÌà0 À à...€We€believe€that€the€statute€more€readily€lends€itself€to€the€disjunctive€reading€which€is€suggested€by€theÐ ü ¤ Ðconnective€"or."€€€€That€is,€"any€sum,"€instead€of€being€related€to€"any€internal„revenue€tax"€and€"anyÐ Ø € Ðpenalty,"€may€refer€to€amounts€which€are€neither€taxes€nor€penalties.€€Under€this€interpretation,€the€functionÐ ´ \ ! Ðof€the€phrase€is€to€permit€suit€for€recovery€of€items€which€might€not€be€designated€as€either€"taxes"€orÐ !8 " Ð"penalties"€by€Congress€or€the€Courts.Ð l" # À€#À€# ÐÌà À àFlora€v.€United€States,€362€U.S.€145,€149,€80€Ô_ ÔS.CtÔ_ Ô.€630,€632„33,€4€Ô_ ÔL.EdÔ_ Ô.2d€623€(1960).€€Accepting€theÐ $$Ì % Ðargument€that€the€amount€in€question€is€not€a€tax€or€penalty,€this€action€is€clearly€maintainable€to€recover€aÐ %¨ & Ð"sum."€€€€Therefore€plaintiffs€who€are€not€"taxpayers"€as€defined€by€the€United€States€in€this€action,€i.e.€personsÐ Ü%„!' Ðwho€are€challenging€an€assessment,€can€indeed€use€Sec.€1346(a)(1).€€The€plaintiffs€have€standing€to€bring€thisÐ ¸&`"( Ðaction€since€they€were€the€target€of€the€IRS's€collection€efforts.Ð ”'<#) ÐÌà À àSecond,€it€is€too€late€for€the€government€to€argue€that€the€plaintiffs€are€not€taxpayers.€€Everything€in€theÐ L)ô$+ Ðrecord€indicates€that€the€IRS€attempted€to€collect,€and€succeeded€in€collecting,€the€disputed€money€as€a€"tax."€€Ð (*Ð%, ЀThe€February€1984€letter€received€by€the€Ô_ ÔRadinskysÔ_ Ô,€attached€as€exhibit€"E"€to€the€complaint,€after€reciting€theÐ +¬&- Ðplaintiffs'€"Taxpayer€identification€number"€stated€(emphasis€added)Ð à+ˆ'. ÐÌà0 À àDearòò€TaxpayeróóÐ ˜-@)0 À€#À€# Їà0 À àà ( àWe€have€previously€written€to€you€about€theòò€Federal€taxóó€shown€below.€€It€is€overdue€and€you€shouldÐ X Ðpay€the€total€amount€due€immediately....Ð 4Ü À€#À€# ÐÌà0 À àà ( àò ò*414.ó ó€We€have€enclosed€a€copy€of€Publication€568A,€The€Collection€Process€(òòIncome€Tax€Accountsóó),Ð ì” Ðwhich€provides€information€about€our€collection€procedures€and€your€rights€in€relation€to€them.€€YourÐ Ìt Ðattention€is€specifically€directed€to€our€Enforced€Collection€policy€on€page€2.Ð ¨P À€#À€# ÐÌà À àAdditionally,€Exhibit€D€attached€to€the€complaint€is€a€"STATEMENT€OF€ADJUSTMENT€TO€YOURÐ `
ÐACCOUNT€AND€BILL€FOR€TAX€DUE".€€The€statement€noted€that€the€plaintiffs€had€no€balance€due€before€theÐ < ä Ðadjustment.€€After€the€"adjustment"€they€owed€$5,444.00€for€an€"erroneous€credit"€and€$2,380.20€interest.€€TheÐ À ÐIRS€always€treated€this€matter€as€the€recovery€of€tax.€€The€United€States€cannot€argue€that€because€an€assessmentÐ ô œ
Ðwas€erroneous,€or€an€assessment€was€never€made,€a€person€from€whom€the€IRS€has€collected€money€cannotÐ Ðx Ðemploy€Sec.€1346(a)(1)€for€the€semantic€reason€that€only€individuals€correctly€assessed€can€be€"taxpayers."Ð ¬T
ÐÌà À à[5]€The€United€States€Ô_ ÔmisperceivesÔ_ Ô€the€issue€in€this€matter€as€whether€the€plaintiffs€were€initially€entitled€toÐ d Ðthe€money.€€The€Ô_ ÔdispositiveÔ_ Ô€issue€is€instead€whether€the€IRS€has€followed€the€law€in€collecting€the€money€itÐ @è Ðmistakenly€sent€to€the€plaintiffs.€€While€this€court€is€aware€that€the€plaintiffs€may€receive€a€windfall,€the€IRS€canÐ Ä Ðonly€recover€the€sum€pursuant€to€powers€granted€by€Congress.€€The€United€States€Code€allows€the€IRS€to€bringÐ ø Ða€civil€action€under€26€U.S.C.€Sec.€7405€to€recover€refunds€mistakenly€paid€to€the€wrong€taxpayer.òò€€See,€UnitedÐ Ô| ÐStates€of€America€v.€Young,óó€79„2€Ô_ ÔU.S.T.C.Ô_ Ô€p€9609€(Ô_ ÔD.DelÔ_ Ô.1979).€€The€IRS€cannot€ignore€this€statutoryÐ °X Ðrequirement,€obtain€the€money€by€threat€of€levies€and€enforced€collection€proceedings,€and€then€raise€in€actionsÐ Œ4 Ðsuch€as€this€the€defense€that€the€plaintiffs€are€not€entitled€to€the€money.€€The€short€answer€to€the€defense€is€thatÐ h Ðthe€Ô_ ÔRadinskysÔ_ Ô€are€entitled€to€the€money€unless€the€IRS€brings€a€civil€action€within€two€years.€€26€U.S.C.€6532(b).€Ð Dì ÐCongress€certainly€knew€that€by€imposing€a€strict€statute€of€limitations€persons€who,€for€example,€receivedÐ È Ðerroneously€large€refunds€could€"keep€money€that€did€not€belong€to€them"€(defendant's€motion€at€2€n.€2)€unlessÐ ü¤ Ðthe€IRS€promptly€brought€a€civil€action€to€recover€the€money.€€Any€windfall€is€a€result€of€Congressional€action,Р؀ Ðand€there€is€no€convincing€distinction€between€a€refund€that€is€too€large€and€a€refund€that€is€sent€to€the€wrongÐ ´\ Ðperson.Ð 8 ÐÌà À à[6]€Finally,€the€United€States€suggests€that€the€plaintiffs€should€not€have€paid€the€money€but€rather€shouldÐ H ð Ðhave€contested€the€threatened€levy.€€This€contention€is€totally€without€merit.€€Payment€of€the€amount€and€the€filingÐ $ Ì Ðof€a€refund€claim€are€prerequisites€to€jurisdiction€under€Sec.€1346(a)(1).€€The€United€States€has€spentÐ ¨ Ðconsiderable€energy€over€the€years€arguing€that€a€fundamental€principle€in€tax€litigation€should€be€"pay€firstÐ Ü „ Ðfollowing€a€procedure€long€advocated€by€the€IRS.Ð ¸ ` ! ÐÌà À àCongress€has€provided€in€28€U.S.C.€Sec.€2411€for€recovery€of€interest€on€any€"overpayment"€of€"anyÐ p" # Ðinternal„revenue€tax."€€€€Having€concluded€that€this€is€an€action€to€recover€a€sum€improperly€collected€by€the€IRSÐ L#ô $ Ðthat€bore€no€relation€to€the€tax€liability€of€the€plaintiffs,€there€is€no€basis€for€an€award€of€interest.€€Nor€is€thereÐ ($Ð % Ðany€statutory€or€other€basis€for€attorney's€fees.Ð %¬ & ÐÌà À àAccordingly,€it€isÐ ¼&d"( ÐÌà À àORDERED,€that€the€defendant's€motion€for€summary€judgment€is€denied,€and€it€isÐ t( $* ÐÌà À àFURTHER€ORDERED,€that€the€plaintiffs'€motion€for€summary€judgment€is€granted,€and€it€isÐ ,*Ô%, ÐÌà À àFURTHER€ORDERED,€that€the€clerk€enter€judgment€in€the€amount€of€$8,012.17€in€favor€of€the€plaintiffsÐ ä+Œ'. Ðagainst€the€defendant.€€Plaintiffs€shall€have€costs€of€action,€upon€the€filling€of€a€bill€of€costs€within€ten€Ô_ ÔdaysÔ_ ÔÐ À,h(/ ÐÓ Ó