I'm going to the Supreme Court!
 

this here's my first post in Cellarland, so I beg your indulgence and your advice on what to see in Washington D.C.

you see, I'm a paralegal working for a small firm in Texas and we have this little tax case . . . that's going ALL THE WAY! So I begged my boss for permission to come watch him at oral argument before the SCOTUS. Have to pay my own way, but it's a once-in-a-lifetime chance, so I don't mind.

I get in to DC on Friday night, and we leave after oral argument on Monday. I'm trying to compile a list of must-sees--and it's hard. There's so much to see! Keep in mind this is in February, so cold weather may be a factor. So far, my short list comprises, in no particular order:

--moonlight tour of the monuments
--Library of Congress
--Renwick Gallery (American arts & crafts--one or my particular interests)
--One of the big Smith museums--Air & Space maybe, or American Indian.
--Possibly a performance at the Folger Shakespeare theater.

Intersperse a bit of shopping and dining in there--what do you think?

Definitely Air and Space...and take lots of pics to share!

Air & Space seems to get a lot of votes and attention, but I'm not sure I'm all that interested. The history museum is closed for renovation, and they do have a "national treasures" exhibit now at Air & Space. And there's the IMAX. So it's a possibility.

The good IMAX is actually in Natural History.

The Cathedral is nice, but it's a bit of a hike from the nearest subway (a straight line, but 12 blocks or so.

And cold weather is DEFINITELY a factor. Just weeks ago it was 70, but now it's below 20.

Wow - what a privilege. Can anyone go to hear cases or do you need to be invited or something? I'd love to take a day off work and spend a day listening to an important case.

What I really want to hear is someone challenging some of the recent legislation on Constitutional grounds. And, hopefully, prevailing.

What is the case about - what kind of tax case?

Crap! We just filed.

Is this it?

05-1541 EC TERM OF YEARS TRUST V. UNITED STATES
DECISION BELOW:434F3d807
Cert. Granted 10/27/2006
QUESTIONS PRESENTED:

In September 1999, the Internal Revenue Service levied on a bank account owned
by Petitioner containing $3,389,426.37. The purpose of the levy was to pay federal
income taxes, penalties and interest assessed against Elmer W. Cullers, Jr. and
Dorothy Cullers. On September 7, 2000, Petitioner filed a complaint against
Respondent under 26 U.S.C. §7426 for a wrongful levy. On December 28, 2000,
the district court dismissed the complaint for wrongful levy for lack of subject matter
jurisdiction because it had been filed more than nine months after the levy and was
time barred under 26 U.S.C. §7426. Petitioner then filed a claim under 28 U.S.C. §
1346 to recover the funds seized through the levy. When the claim proved
unsuccessful, Petitioner filed suit against Respondent to recover the sum of
$3,389,426.37 under 28 U.S.C. § 1346. On November 22, 2004, the district court
dismissed Petitioner’s Complaint on the ground that a claim under 26 U.S.C. §7426
is the sole and exclusive remedy for a wrongful levy. Since Petitioner’s complaint for
a wrongful levy under 26 U.S.C. §7426 had been dismissed earlier due to being
time barred, its complaint for a refund under 28 U.S.C. §1346(a) was also
dismissed. The Fifth Circuit affirmed the dismissal of Petitioner’s complaint under 28
U.S.C. § 1346 and held that 26 U.S.C. §7426 is the sole and exclusive remedy for a
wrongful levy.

The following question is presented:

May a person who is not the assessed taxpayer utilize 28 U.S.C. § 1346 to seek a
refund when its funds were seized through a wrongful levy and it had an opportunity
to utilize the wrongful levy procedure under 26 U.S.C. §7426?
LOWER COURT CASE NUMBER: 05-50068

That's it, UT. good sleuthing! It really is a privilege for me, not just to observe an argument, but one on a case that I've been a part of as it ascended the court system. Out of 7000 cases that apply, only about 100+ get chosen by the Court to be heard. This case involves 2 competing statutes, and a split in the circuit courts on how to treat them.

It's just me and my boss on this one, and I had to figure out how to get the briefs printed, familiarize myself with the SCt rules, do all the citation and authorities work myself.

Anyone can observe when the Court is in session--there's a "3 minute" line. To observe a whole argument, there's a limited amount of space available and it's hard to get a seat. Arguing counsel have 6 reserved seats available.

Did you make the cut for one of those six seats?

yes. I am on the list! My boss's wife and our clients are coming, too.

I had a moment of panic when I read that security at the SCOTUS includes TWO x-ray machines. Since I am rather heavily pierced in hidden places. Metal detectors are usually not a problem, but x-ray machines will definately give the security folk an eyeful.

I for one find in your favor. Why should 26 U.S.C. §7426 be the "sole and exclusive remedy"? If the taxpayer does something wrong, there's no secret 9 month time frame in which the gummint has to take his/her money.

I love the capitol.
I do the monuments and get as much as the Smithsonian in as I can.

I'm personally really curious about the relationship of "the Petitioner" to the taxpayers ("Elmer W. Cullers, Jr. and
Dorothy Cullers"), that it made the IRS think it could take the money to cover someone else's debts. Their kid, maybe?

Those are probably for packages, briefcases, etc.

I've been to the Supreme Court once to view an argument. It was pretty neat. A former Clerk got us in to see a whole argument, instead of one of those crappy 3 minute slots.

There's a ton to see in DC. Since you will only be here for a few days, and it will be freezing, you should stay mostly in the museums. The Natural History Museum and the Air And Space Museum are both pretty damn cool. Dinosaur bones and rockets. You can't beat that.

Of course there are a bunch of art museums and misc museums. All are free, so see as many as you want. They are all near each other, so if you get bored with one, go to another.

The monuments are cool, but it will be cold out. Especially for a Texan. You can see them from afar. They are spaced far apart, and parking is a bitch near them, so that means walking a mile or two out in the cold if you want to see them up close.

The Library of Congress is neat, and will be right next to the Supreme Court, so you can step in there for a few minutes. The Central Reading room is what you want to see there.

I could list a bunch of cool things to see that are off the beaten path, but if this is your first trip, you should see the major attractions first.

Where are you staying? Downtown?

I'm thinking a moonlight bus tour of the monuments would be really neat. Cold, but neat if the weather 's clear. We are staying at the Phoenix Park hotel which is--on the Hill I think? Across from Union Station and the Postal Museum. I don't know if that qualifies as "downtown." My niece lives in DC, so one day I will get to see her and her little ones.

I'd like to do one "neighborhood" dining/shopping experience. I.e, Georgetown, Dupont Circle, etc. if time permits. My personal taste is for the urban, alternative & funky, rather than upscale, so could you folks recommend which one might be best suited to my interests?

I was also thinking of going to see King Lear at the Folger Shakespeare Theater on Sunday night, but . . . now I'm thinking it might not be safe to come back by myself if I'm alone.

They don't let you take much of anything into the courtroom--you can't even take notes.

Thanks for all your help!