Texas Association of Concerned Taxpayers, Inc. v. United States

SANDERS, District Judge:

Texas Association of Concerned Taxpayers, Inc. (TACT) appeals the district court’s judgment dismissing its action under rule 12(b)(6), Fed.R.Civ.P. We affirm.

I

TACT commenced this suit under 26 U.S.C. § 7422 for the refund of $3.11 of federal excise tax paid on its telephone bills. This sum is attributable to the enactment of Section 282(a) of the Tax Equity and Fiscal Responsibility Act of 1982, Pub.L. No. 97-248, 96 Stat. 324 (TEFRA). TACT contends that the passage of TE-FRA violated the origination clause contained in article I, section 7, clause 1 of the United…