This case presents an important issue of the failure of lower courts to adhere to relevant Supreme Court decisions, Rodriguez v. FDIC, as Receiver for United Western Bank, 589 U.S. ___, 140 S.Ct 713 (2020) ("Rodriguez"), and United States v. Wong, 575 U.S. 402 (2015) ("Wong"). The questions presented are:

1. Whether the Ninth Circuit Memorandum conflicts with the Supreme Court decision in Rodriguez, which confirmed that the Financial Institutions Reform, Recovery, and Enforcement Act of 1989 ("FIRREA") is not applicable to tax refund determination declaratory judgment actions between a parent and the FDIC as Receiver for a subsidiary pursuant to tax allocation agreements.

2. Whether the Ninth Circuit Memorandum engaged in federal common lawmaking contrary to the Supreme Court decision in Rodriguez, by disregarding the United States Code, and the express jurisdiction provided therein by 12 U.S.C. § 1821(d)(6)(A)(ii).

3. Whether the Ninth Circuit Memorandum conflicts with the Supreme Court decision in Wong, whereby the FIRREA claims filing date provision is an administrative claims processing rule and is not jurisdictional.

Whether the Ninth Circuit Memorandum conflicts with the Supreme Court decision in Rodriguez