Richard Bernholz v. Internal Revenue Service

The Federal Tort Claims Act ("FTCA") permits individuals to bring claims against the United States for negligent or wrongful acts or omissions of government employees that are acting within the scope of their employment. See 28 U.S.C. § 1346(b)(l). Where the United States is immune from suit, unless otherwise waived, the FTCA included such a broad waiver of immunity. However, there is a list of exceptions to the waiver of immunity, codified at 28 U.S.C. § 2680. Section 2680 (c) reads: "The provisions of this chapter and section 1346(b) of this title shall not apply to ... [a]ny claim arising in respect of the assessment or collection of any tax or customs duty ..." 28 U.S.C. § 2680(c). The question presented is whether any conduct by the Internal Revenue Service which may broadly be construed as a mechanism for the assessment and collection of a tax, including the conduct alleged in Petitioner's underlying suit, falls within 28 U.S.C. 2680(c)'s exception to the waiver of immunity?