Right to Sue the Government.

A right to sue the govern-ment on a contract is a privilege, not a property right protected by the Constitution.585 The right to sue for recovery of taxes paid may be conditioned upon an appeal to the Commissioner and his refusal to refund.586 There was no denial of due process when Congress took away the right to sue for recovery of taxes, where the claim for recovery was without substantial equity, having arisen from the mistake of administrative officials in allowing the statute of limitations to run before collecting a tax.587 The denial to taxpayers of the right to sue for refund of processing and floor stock taxes collected under a law subsequently held unconstitutional, and the substitution of a new administrative procedure for the recovery of such sums, was held valid.588 Congress may cut off the right to recover taxes illegally collected by ratifying their imposition and collection, where it could lawfully have authorized such exactions prior to their collection.589

Footnotes

585
Lynch v. United States, 292 U.S. 571, 581 (1934). back
586
Dodge v. Osborn, 240 U.S. 118 (1916). back
587
Graham & Foster v. Goodcell, 282 U.S. 409 (1931). back
588
Anniston Mfg. Co. v. Davis, 301 U.S. 337 (1937). back
589
United States v. Heinszen & Co., 206 U.S. 370, 386 (1907). back