Other courts have found standing to exist in cases involving this issue on the basis that the person paying the tax did so involuntarily, Schoenherr v. United States, 566 F. Supp. 1365 (E.D.Wisc. 1983), equitable considerations permit standing, David v. United States, 551 F. Supp. 850 (C.D.Cal. 1982), or that the plain language of 28 U.S.C. § 1346(a)(1) allows a finding of standing in such circumstances, Brodey v. United States, 788 F. Supp. 44 (D.Mass. 1991); Martin v. United States, 895 F.2d 992 (4th Cir. 1990). This court concludes that the opinions which support a finding of standing when an individual sues to recover tax monies paid on behalf of a third party under a belief that he was personally liable are more persuasive. It is not disputed that a statute which constitutes a waiver of sovereign immunity must be narrowly construed and that a suit may not be maintained unless it is in strict compliance with the terms of the statute.

Id., at 853-54. In Brodey v. U.S., 788 F. Supp. 44 (D.Mass. 1991) a corporate officer and shareholder sued for a refund of her payment of taxes assessed against the corporation for which "she erroneously assumed that she was personally liable." The Court held that she had standing to do so under § 1346(a)(1).

Nor would any of the vaunted remedies be available to others in her situation. See, e.g., Martin v. United States, 895 F.2d 992 (CA4 1990); Barris v. United States, 851 F. Supp. 696 (WD Pa. 1994); Brodey v. United States, 788 F. Supp. 44 (Mass. 1991) (all ordering refunds of amounts erroneously collected to the people who paid those amounts). If the Government has not levied on property — as it has not levied on Williams' home — the owner cannot challenge such a levy under 26 U.S.C. § 7426.

First, Congress waived sovereign immunity through 28 U.S.C. § 1346(a)(1), which provides original jurisdiction in district courts for “[a]ny civil action against the United States for the recovery of any internal-revenue tax alleged to have been erroneously or illegally assessed or collected ... or in any manner wrongfully collected under the internal-revenue laws.” Brodey v. United States, 788 F.Supp. 44, 48 (D.Mass.1991) (Skinner, J.) (stating that there are no “convincing reasons why [the government] should not refund amounts erroneously paid to the people who paid them”). Equally importantly, as a court-appointed and congressionally authorized equity receiver, Plaintiff “has stepped into the shoes of the underlying defendants in asserting their legal claims.”

The Court held that a person who pays another's tax liability under compulsion may claim a refund under § 1346(a)(1), and the fact that the wrongful lien compelled payment of the tax did not require, as the exclusive remedy, a lawsuit under 26 U.S.C. § 7426. In support of his argument, Plaintiff herein cites to Brodey v. United States, 788 F. Supp. 44 (D.Mass. 1991), which presented a scenario factually similar to Williams (officer of taxpayer corporation sued for refund after mistakenly paying corporation's tax liability). Plaintiffs' contention is unpersuasive, for several reasons.