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Chief Justice Rehnquist, with whom Justice Kennedy and Justice Thomas join, dissenting- discuss.
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Chief Justice Rehnquist, with whom Justice Kennedy and Justice Thomas join, dissenting- discuss The Court, in an unusual departure from the bedrock principle that waivers of sovereign immunity must be "unequivocally expressed," holds that respondent may sue for a refund of a tax which was not assessed against her. In so doing, it outlines in some detail what it conceives to be the equities of respondent's situation--a factor not usually of great significance in construing the Internal Revenue Code. I believe that the Court's picture of the equities is misleadingly inaccurate, and that its effort to stretch the law to avoid these perceived inequities is quite contrary to established doctrine. The legal question at hand is whether the Government has waived its sovereign immunity in §1346(a)(1) to authorize respondent, who conceded that she "is not the taxpayer," App. 16, to file a refund suit. In answering that question,...
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