448
Opinion of the Court
wage agreement while it was in business. Sigmon Coal Co. v. Apfel, 33 F. Supp. 2d 505, 507 (WD Va. 1998). They acquired the right to use the Shackleford name and assumed responsibility for Shackleford's outstanding contracts, including its collective-bargaining agreement with the UMWA. App. 23-24, 26. "There was no common ownership between Irdell and Shackleford." 226 F. 3d, at 297. Irdell subsequently changed its name, operating as the Shackleford Coal Company until 1977, when it again changed its name to Jericol. The new company was a signatory only to the 1974 NBCWA.
Acting pursuant to § 9706(a), between 1993 and 1997, the Commissioner assigned premium responsibility for over 100 retired miners and dependents to Jericol. Of these, 86 were assigned under § 9706(a)(3) because they had worked for Shackleford and the Commissioner determined that as a "successor" or "successor in interest" to the original Shackle-ford, Jericol qualified as a "related person" to Shackleford. The others were assigned because they had actually worked for Jericol. Jericol appealed most of the Commissioner's determinations,9 arguing that the assignments were erroneous both because Jericol was not a successor in interest to Shack-leford and because Jericol was not a related person to Shack-leford.10 See, e. g., Pet. for Cert. 45a-62a.
Dissatisfied with the outcome of administrative proceedings, respondent Sigmon Coal Company, Inc.,11 and Jericol
9 Jericol did not appeal the most recent 1997 assignment to the Commissioner, arguing that it had already filed suit and should not be required to exhaust its administrative remedies before seeking relief given the similarity of the law and facts underlying each assignment of Shackleford's miners to Jericol. The District Court agreed. Sigmon Coal Co. v. Apfel, 33 F. Supp. 2d 505, 508 (WD Va. 1998).
10 In this case, we are only reviewing whether Jericol is a related person to Shackleford.
11 Sigmon Coal joined Jericol as a plaintiff apparently because they are related persons under the Coal Act, 26 U. S. C. § 9701(c)(2) (1994 ed.), and thus jointly and severally responsible for any amounts due from either. § 9704(a). See 33 F. Supp. 2d, at 506, n. 3.
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