Elec. Welfare Trust Fund v. United States (P)

The Electrical Welfare Trust Fund sued under the Tax Refund Statute to recover more than $1 million paid to the Department of Health and Human Services as part of the Transitional Reinsurance Program of the Patient Protection and Affordable Care Act of 2010. The district court correctly concluded that it lacked subject-matter jurisdiction, because § 1346(a)(1) applies only to taxes and other sums collected by the IRS. Because the payment was not a tax, exclusive jurisdiction for a suit for repayment lies with the Court of Federal Claims.


Elec. Welfare Trust Fund v. United States (P), No. 17-1937, Oct. 23, 2018. 4th Cir. (Wilkinson) from DMD at Greenbelt (Chasanow).

Categories: 4th U.S. Circuit Court of Appeals, Opinions, Published

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