The Tenth Circuit on Wednesday issued one published opinion and two unpublished opinions.
In Wyodak Resources Development v. United States, the Court remanded the case to the district court with instructions to dismiss it for lack of jurisdiction. Petitioner 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. 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.” However, the Court found that the district court did not possess jurisdiction because the reclamation fee is not an “internal-revenue tax” within the meaning of 28 U.S.C. § 1346(a)(1). Petitioner’s claims may only be filed in the Court of Federal Claims under 28 U.S.C. § 1491.