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Sovereign immunity in the United States is the legal privilege by which the American federal, state, and tribal governments cannot be sued (sovereign immunity). Local governments in most jurisdictions enjoy immunity from some forms of suit, particularly in tort. Foreign governments enjoy immunity from suit (state immunity) as provided in the Foreign Sovereign Immunities Act. This principle is commonly expressed by the popular legal maxim "rex non potest peccare," meaning "the king can do no wrong."〔(Herbert Broom, ''A Collection of Legal Maxims, Classified and Illustrated'', 23 (London, A. Maxwell and Son 1845). )〕 ==Federal sovereign immunity== In the United States, the federal government has sovereign immunity and may not be sued unless it has waived its immunity or consented to suit.〔See ''Gray v. Bell'', 712 F.2d 490, 507 (D.C. Cir. 1983).〕 The United States as a sovereign is immune from suit unless it unequivocally consents to being sued.〔United States v. Mitchell, 445 U.S. 535, 538 (1980)〕 The United States Supreme Court in ''Price v. United States'' observed: "It is an axiom of our jurisprudence. The government is not liable to suit unless it consents thereto, and its liability in suit cannot be extended beyond the plain language of the statute authorizing it."〔Price v. United States, 174 U.S. 373, 375-76 (1899)〕 The principle was not mentioned in the original United States Constitution. The courts have recognized it both as a principle that was inherited from English common law, and as a practical, logical inference (that the government cannot be compelled by the courts because it is the power of the government that creates the courts in the first place). The United States has waived sovereign immunity to a limited extent, mainly through the Federal Tort Claims Act, which waives the immunity if a tortious act of a federal employee causes damage, and the Tucker Act, which waives the immunity over claims arising out of contracts to which the federal government is a party. The Federal Tort Claims Act and the Tucker Act are not as broad waivers of sovereign immunity as they might appear, as there are a number of statutory exceptions and judicially fashioned limiting doctrines applicable to both. Title 28 U.S.C. § 1331 confers federal question jurisdiction on district courts, but this statute has been held not to be a blanket waiver of sovereign immunity on the part of the federal government. In Federal tax refund cases filed by taxpayers (as opposed to third parties)〔See ''Schuyler v. United States'', 2012-1 U.S.T.C. ¶50,268 (C.D. Cal. 2011), http://wilsontaxlaw.com/daniel-layton/district-court-experience/schuyler-v-united-states/〕 against the United States, various courts have indicated that Federal sovereign immunity is waived under subsection (a)(1) of in conjunction with Internal Revenue Code section 7422 (), or under section 7422 in conjunction with subsection (a) of Internal Revenue Code section 6532 ().〔Roger D. Martin, "Waiver of Sovereign Immunity in Tax Refund Proceedings in Bankruptcy," Vol. 11, No. 1, ''NABTalk'', p. 16, at 23, Nat'l Ass'n of Bankr. Trustees (Columbia, S.C. 1995).〕 Further, in ''United States v. Williams'', the U.S. Supreme Court held that in case where an individual paid a federal tax under protest to remove a federal tax lien on her property where the tax she paid had been assessed against a third party, the waiver of sovereign immunity found in 28 USC section 1346(a)(1) authorized her tax refund suit.〔''United States v. Williams'', 514 U.S. 527 (1995). However, in the case of a wrongful levy (rather than an action to remove a tax lien), the Supreme Court held in 2007 that the injured party's remedy would be limited to Internal Revenue Code section 7426(a)(1), and not in section 1346(a)(1) of title 28. See ''EC Term of Years Trust v. United States'', 127 S. Ct. 1763 (2007).〕 Congress has also waived sovereign immunity for patent infringement claims under 28 USC § 1498(a), but that statute balances this waiver with provisions that limit the remedies available to the patent holder. The government may not be enjoined from infringing a patent, and persons performing work for the government are immune both from liability and from injunction. Any recourse must be had only against the government in the United States Court of Federal Claims. In (Advanced Software Design v. Federal Reserve Bank of St. Louis ), the Federal Circuit expanded the interpretation of this protection to extend to private companies doing work not as contractors, but in which the government participates even indirectly. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Sovereign immunity in the United States」の詳細全文を読む スポンサード リンク
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