Sharocco Clark 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.

• questioning whether statutory exceptions to liability under the FTCA concern a court’s subject matter jurisdiction or the merits of the case
• examining cases from “other circuits” that “have held that a wide range of activity by the IRS ‘arises in respect of’ its collection or assessment of taxes”
• affirming that the FTCA only applies to tort claims
• noting, without deciding, that plaintiff’s “claim based on the IRS's refusal to issue him another tax refund check after his was cashed by someone else likely would arise out of the IRS's assessment or collection mechanism”
• claim regarding tax refund check not cognizable under Federal Tort Claims Act
• “To maintain an action against the United States in federal court, a plaintiff must identify . . . a federal law that waives the sovereign immunity of the United States to the cause of action.” (citations omitted)

Source: CourtListener parenthetical corpus (CC0).