https://www.gao.gov/products/133869

B-227388: Sep 3, 1987

The Social Security Administration (SSA) requested a decision on whether it should pay various city fines and fees for a field office alarm system. GAO held that SSA was not required to pay the fees and fines, since they were actually taxes the city imposed to defray the costs of services. Accordingly, the fines and fees should not be paid, and SSA should recover any payments it made to the city...

https://www.gao.gov/products/438324

B-227388: Sep 3, 1987

Is actually a tax which is levied to defray the costs of emergency services which are required by law to be provided. Even though the federal government is constitutionally immune from paying the taxes which support these services. Are not payable by the federal government unless there has been an express statutory waiver of sovereign immunity. Are charges which the United States is constitutional...