B-178232 April 13, 1973

B-178232 April 13, 1973

The Honorable Larry Winn, Jr. House of Representatives

Dear Mr. Winn:

We refer to your letter of March 13, 1973, regarding the erroneous filing of a tax lien by the Internal Revenue Service (IRS) against the property of your constituents, Messrs, Luther b. and Robert R. Wood, and requesting the advice of the Office as to the possible existence of authority by which Messars. Woods can be reimbursed or credited with the expense of $42 incurred as a result of this IRS action for clearing title to the property.

It is well established that in the absence of specific statutory authority the United States is not liable for the negligent or erroneous acts of its officers, agents or employees, even though committed in the performance of their official duties. Robertson v. Sichel, 127 U.S. 507, 515 (1888), and German Bank of Memphis v. United States, Administrator v. United States, 294 U.S. 120 (1935) and Federal Crop Insurance Corporation v. Merrill, 332 U.S. 380 (1947). Under the Federal Tort Claims Act (28 U.S.C. 2671-2680) the United States is liable for injury or loss of property or personal injury or death caused by the negligent or wrongful act or omission of any employer acting within the scope of his office or employment with the United States. However, section 2680 of title 28 of the United States Code excepts from the act "any claim arising in respect to the assessment or collection of any tax." We are aware of no other authority whereby the $42 could be reimbursed.

Sincerely yours,

PAUL G. DEMBLING Comptroller General of the United States