White claims that Section 26 U.S.C. § 6213(a), a statutory exception to the Anti-Injunction Act, applies to his case. Compl. at 6. Under § 6213(a), the I.R.S. must give notice to a taxpayer prior to initiating collection proceedings, and a taxpayer may, within ninety days after mailing of the notice, petition the Tax Court to redetermine the deficiency. See Flynn, 786 F.2d at 589. No levy or proceeding for collection can occur during the ninety day period, or prior to a final decision of the Tax Court. 26 U.S.C. § 6213(a). White does not appear to allege that any petition has been filed or that any proceeding is pending before the Tax Court, nor do the government's documents indicate that such a situation exists. Compl. at 6; Def. Mot. Exs., A, B, C. A taxpayer may also bring suit to enjoin the assessment of a tax deficiency if he has not been mailed a notice of deficiency and been given the opportunity for review in the Tax Court. See Flynn, 786 F.2d at 589; see also 26 U.S.C. § 6212(a). To the extent to which White challenges whether the notice itself was mailed or is somehow deficient, this court still does not have jurisdiction. White cannot obtain injunctive relief under Section 6213(a) without demonstrating both irreparable injury and no adequate remedy at law. See Robinson v. United States, 920 F.2d 1157, 1160 (3d Cir. 1990); Flynn, 786 F.2d at 590-91. White cannot demonstrate that he has no adequate legal remedy: he may pay the taxes and penalties and file a claim for a refund.
b. Declaratory Judgment Act
To the extent White's complaint seeks declaratory relief with respect to the satisfaction of his tax liability, this court does not have jurisdiction to grant declaratory relief. A declaratory judgment may not be issued for such a case under the express terms of the Declaratory Judgment Act, 28 U.S.C. § 2201 and the case law interpreting the Declaratory Judgment Act. See, e.g., Warren v. United States, 874 F.2d 280, 282 (5th Cir. 1989); Latch v. United States, 842 F.2d 1031, 1033 (9th Cir. 1988).
c. 28 U.S.C. § 2410
White also calls upon 28 U.S.C. § 2410(a), or the Quiet Title Act, which waives sovereign immunity in cases that challenge the procedural regularity of a tax lien. Compl. at 7; Robinson v. United States, 920 F.2d 1157, 1161 (3d Cir. 1990). However, the Quiet Title Act is inapplicable to White's wages that have already been paid over to the Internal Revenue Service pursuant to the lien and to wages that he has not yet earned but expects to earn in the future. See Harrell v. United States, 13 F.3d 232, 234 (7th Cir. 1993). As to the money already paid, the government does not have a lien on the money, but title to it, and White's appropriate remedy is a refund suit. See id. White has no property right in the wages he has not yet earned, as any entitlement he may have to those wages will turn on his continued employment. See id. Without a colorable title, White cannot bring a quiet title suit. See id. The exclusive basis for a quiet title action by White involves any wages that White has already earned but have not yet been paid over to the government. See id. White has alleged several procedural irregularities in the assessment of his taxes. See Compl. at 4(a)-(e). However, he also challenges the validity of the underlying assessment of those taxes in claiming that he is a citizen of the state of Pennsylvania and that he is not subject to the Internal Revenue Service. See Compl. at 1; Pl.'s Mot., Introduction, Facts, Argument I. As the Robinson court noted, Section 2410(a) does not allow a taxpayer to challenge the validity of the underlying tax assessment in federal court, and White is actively seeking to do just that. See id 920 F.2d at 1160-61; Rand v. United States, 818 F. Supp. 566, 568 (W.D.N.Y. 1993); see also Harrell, 13 F.3d at 235; Def. Mot. Exs. A, B, C.
If the court has somehow misconstrued his claims in the course of its 12(b)(1) discussion, White's claims still must fail. White contends that his wages are not taxable income, and that as a result, any levies or penalties assessed against him by the IRS are illegal. The federal courts have repeatedly rejected the argument that wages are not taxable income and have found that such an argument is frivolous at best. See, e.g., United States v. Connor, 898 F.2d 942, 943-44 (3d Cir. 1990); Comeaux v. United States, 695 F. Supp. 250, 251 (W.D. La. 1988); Beckelhimer v. United States, 623 F. Supp. 115, 115-16 (M.D. Tenn 1985).
Accordingly, White's complaint is dismissed, and his motion for a preliminary injunction is denied as moot.
BY THE COURT:
MARVIN KATZ, J.