- 11 -
notified by a State in accordance with section 464 of the Social
Security Act and amounts owed to Federal agencies. Under section
6402(f):
No court of the United States shall have jurisdiction
to hear any action * * * brought to restrain or review
a reduction authorized by subsection (c) [or] (d)
* * *. No such reduction shall be subject to review by
the Secretary in an administrative proceeding. No
action brought against the United States to recover the
amount of any such reduction shall be considered to be
a suit for refund of tax. This subsection does not
preclude any legal, equitable, or administrative action
against the Federal agency or State to which the amount
of such reduction was paid * * *.
Petitioner's arguments that respondent's payments to the
Department of Human Services and the Department of Agriculture
were improper cannot be adjudicated in this case. Section
6402(f) forbids her to sue the Commissioner in any Court to
recover the payments. The Tax Court has no jurisdiction to
entertain any such suit. Section 6402(f) makes it clear that if
petitioner has any claim to recover the payments, petitioner is
required to make her claims directly against the recipient
agencies.3
Issue 3: Respondent's Administrative Determinations
Where, as in this case, the taxpayer's underlying tax
liabilities are not in issue, we review the Commissioner's
3In making this observation, we do not wish to mislead
petitioner into thinking we are holding she has valid claims
against the agencies, even if the statutory time periods for
making any such claims against the agencies have not already
expired.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 Next
Last modified: May 25, 2011