Philadelphia Marine Trade Ass'n-International Longshoremen's Ass'n Pension Fund v. Commissioner

OPINION OF THE COURT

AMBRO, Circuit Judge.

In this tax case the Internal Revenue Service imposed a tax penalty and collected it by a levy on assets. The trust fund (against whose assets the IRS levied to collect the penalty) and the fund’s administrator (who reimbursed the fund on the penalty it paid) seek the return of the monies paid. The IRS resists on two grounds that are pertinent to this appeal. It argues that the fund’s administrator lacks standing to sue the United States for a refund under 28 U.S.C. § 1346(a)(1), where the penalty was actually assessed against the fund itself but the…