Wyodak Resources Development Corp. v. United States

LUCERO, Circuit Judge.

Wyodak Resources Development Corporation (“Wyodak”) sued the United States in federal district court, seeking a refund of coal reclamation fees it allegedly overpaid under the Surface Mining Control and Reclamation Act of 1977 (“SMCRA”), 30 U.S.C. §§ 1201-1328. The district court concluded that 28 U.S.C. § 1346(a)(1) provided a basis for federal jurisdiction and a waiver of sovereign immunity because the reclamation fee is an “internal-revenue tax.” See id. However, the court denied relief on the merits and entered summary judgment in favor of the United States. We do…