Look who's an agent for the IRS...
 In this case, the defendants have not shown that the plaintiffs seek relief under any federal statute but, instead, raise the artful pleading exception in their brief, arguing that the plaintiffs structured their complaint to avoid federal jurisdiction but that such jurisdiction would be appropriate because the case is based on federal tax law. The magistrate judge and the district court rely heavily upon airline passenger excise tax cases to preempt the plaintiffs' state law claims through 26 U.S.C. § 7422. See Brennan v. Southwest Airlines Co., 134 F.3d 1405, 1409, amended without substantive change, 140 F.3d 849 (9th Cir. 1998) (in collecting excise tax from passengers, airlines act as agents for the IRS); Sigmon v. Southwest Airlines Co., 110 F.3d 1200, 1203 (5th Cir.), cert. denied, 522 U.S. 950 (1997) (citing 26 U.S.C. § 4291 and Kaucky v. Southwest Airlines Co., 109 F.3d 349 (7th Cir. 1997) (airlines act as government agents in collecting airline ticket excise taxes)); Kaucky, 109 F.3d at 351-52 (7th Cir.), cert. denied, 522 U.S. 949 (1997) (where Congress makes a private entity like an airline a collection agent for the IRS, the airline is treated as an employee of the IRS for § 7422 purposes). Mikulski v. Centerior Energy Corp., 2006.C06.0000104< http://www.versuslaw.com> 435 F.3d 666, 2006 Fed.App. 0039P (6th Cir. 01/26/2006)
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