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NATIONAL TAXPAYERS UNION v. U.S. S.S.A.

No. 03-2232.

376 F.3d 239 (2004)

NATIONAL TAXPAYERS UNION, Plaintiff-Appellant, v. UNITED STATES SOCIAL SECURITY ADMINISTRATION; Kathy A. Buller, in her official capacity as Chief Counsel to the Inspector General of the United States Social Security Administration, Defendants-Appellees.

United States Court of Appeals, Fourth Circuit.

Decided: July 15, 2004.

Attorney(s) appearing for the Case

ARGUED: Michael Edward Geltner, Geltner & Associates, Washington, D.C., for Appellant.

Tara Leigh Grove, Appellate Staff, Civil Division, United States Department of Justice, Washington, D.C., for Appellees.

ON BRIEF: Peter D. Keisler, Assistant Attorney General, United States Department of Justice, Washington, D.C.; Thomas M. DiBiagio, United States Attorney, Office of the United States Attorney, Baltimore, Maryland; Mark B. Stern, Appellate Staff, Civil Division, United States Department of Justice, Washington, D.C., for Appellees.

Before WILKINSON, LUTTIG, and SHEDD, Circuit Judges.

Affirmed by published opinion. Judge SHEDD wrote the opinion, in which Judge LUTTIG joined. Judge WILKINSON wrote a concurring opinion.

SHEDD, Circuit Judge:

This appeal presents the question whether the National Taxpayers Union may challenge the constitutionality of § 1140 of the Social Security Act, 42 U.S.C. § 1320b-10, in federal district court before the Social Security Administration undertakes administrative proceedings to enforce that provision...

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