Beresford Williams v. United States

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• holding that “a mistaken advisement by the IRS does not require that [the plaintiff’s wrongful levy] action be allowed to proceed, since subject matter jurisdiction may not be created by estoppel or consent of the parties”
• explaining that because “[n]otice of the levy to all potential competing claimants to the property would be impractical and overly burdensome on the government . . . [it is] not required.”
• \[C]ompliance with the conditions under which the government has agreed to waive sovereign immunity is necessary for subject matter jurisdiction to exist.\
• “[S]ubject matter jurisdiction may not be created by estoppel or consent of the parties.”
• “[S]ubject matter jurisdiction may not be created by estoppel or consent of the parties.”
• “When an action is brought against the United States government, compliance with the conditions under which the government has agreed to waive sovereign immunity is necessary for subject matter jurisdiction to exist.”

Source: CourtListener parenthetical corpus (CC0).