UNITED STATES v. KWAI FUN WONG
No. 13-1074
SUPREME COURT OF THE UNITED STATES
April 22, 2015
575 U.S. ___ (2015)
CERTIORARI TO THE UNITED STATES COURT OF APPEALS FOR THE NINTH CIRCUIT; Argued December 10, 2014
Syllabus
NOTE: Where it is feasible, a syllabus (headnote) will be released, as is being done in connection with this case, at the time the opinion is issued. The syllabus constitutes no part of the opinion of the Court but has been prepared by the Reporter of Decisions for the convenience of the reader. See United States v. Detroit Timber & Lumber Co., 200 U. S. 321, 337.
SUPREME COURT OF THE UNITED STATES
Syllabus
UNITED STATES v. KWAI FUN WONG
CERTIORARI TO THE UNITED STATES COURT OF APPEALS FOR THE NINTH CIRCUIT
No. 13–1074. Argued December 10, 2014—Decided April 22, 2015*
The Federal Tort Claims Act (FTCA) provides that a tort claim against the United States “shall be forever barred” unless the claimant meets two deadlines. First, a claim must be presented to the appropriate federal agency for administrative review “within two years after [the] claim accrues.”
Kwai Fun Wong and Marlene June, respondents in Nos. 13–1074 and 13–1075, respectively, each missed one of those deadlines. Wong failed to file her FTCA claim in federal court within 6 months, but argued that that was only because the District Court had not permitted her to file that claim until after the period expired. June failed to present her FTCA claim to a federal agency within 2 years, but argued that her untimely filing should be excused because the Government had, in her view, concealed facts vital to her claim. In each case, the District Court dismissed the FTCA claim for failure to satisfy §2401(b)’s time bars, holding that, despite any justification for delay, those time bars are jurisdictional and not subject to equitable tolling. The Ninth Circuit reversed in both cases, concluding that §2401(b)’s time bars may be equitably tolled.
Held: Section 2401(b)’s time limits are subject to equitable tolling. Pp. 4–18.
(a) Irwin v. Department of Veterans Affairs, 498 U. S. 89, provides the framework for deciding the applicability of equitable tolling to statutes of limitations on suits against the Government. There, the
* Together with No. 13–1075, United States v. June, Conservator, also on certiorari to the same court.
(b) Congress did no such thing in enacting
(c) The Government’s two principal arguments for treating
(1) The Government first points out that
(2) The Government next argues that
No. 13–1074, 732 F. 3d 1030, and No. 13–1075, 550 Fed. Appx. 505, affirmed and remanded.
KAGAN, J., delivered the opinion of the Court, in which KENNEDY, GINSBURG, BREYER, and SOTOMAYOR, JJ., joined. ALITO, J., filed a dissenting opinion, in which ROBERTS, C. J., and SCALIA and THOMAS, JJ., joined.
NOTICE: This opinion is subject to formal revision before publication in the preliminary print of the United States Reports. Readers are requested to notify the Reporter of Decisions, Supreme Court of the United States, Washington, D. C. 20543, of any typographical or other formal errors, in order that corrections may be made before the preliminary print goes to press.
SUPREME COURT OF THE UNITED STATES
Nos. 13–1074 and 13–1075
UNITED STATES, PETITIONER
13–1074 v.
KWAI FUN WONG
UNITED STATES, PETITIONER
13–1075 v.
MARLENE JUNE, CONSERVATOR
ON WRITS OF CERTIORARI TO THE UNITED STATES COURT OF APPEALS FOR THE NINTH CIRCUIT
[April 22, 2015]
JUSTICE KAGAN delivered the opinion of the Court.
The Federal Tort Claims Act (FTCA or Act) provides that a tort claim against the United States “shall be forever barred” unless it is presented to the “appropriate Federal agency within two years after such claim accrues” and then brought to federal court “within six months” after the agency acts on the claim.
I
In the first case, respondent Kwai Fun Wong asserts that the Immigration and Naturalization Service (INS) falsely imprisoned her for five days in 1999. As the FTCA requires, Wong first presented that claim to the INS within two years of the alleged unlawful action. See
Several months prior to the INS’s decision, Wong had filed suit in federal district court asserting various non-FTCA claims against the Government arising out of the same alleged misconduct. Anticipating the INS’s ruling, Wong moved in mid-November 2001 to amend the complaint in that suit by adding her tort claim. On April 5, 2002, a Magistrate Judge recommended granting Wong leave to amend. But the District Court did not finally adopt that proposal until June 25—three weeks after the FTCA’s 6-month deadline.
The Government moved to dismiss the tort claim on the ground that it was filed late. The District Court at first rejected the motion. It recognized that Wong had managed to add her FTCA claim only after
The second case before us arises from a deadly highway accident. Andrew Booth was killed in 2005 when a car in which he was riding crossed through a cable median barrier and crashed into oncoming traffic. The following year, respondent Marlene June, acting on behalf of Booth’s young son, filed a wrongful death action alleging that the State of Arizona and its contractor had negligently constructed and maintained the median barrier. Years into that state-court litigation, June contends, she discovered that the Federal Highway Administration (FHWA) had approved installation of the barrier knowing it had not been properly crash tested.
Relying on that new information, June presented a tort claim to the FHWA in 2010, more than five years after the accident. The FHWA denied the claim, and June promptly filed this action in federal district court. The court dismissed the suit because June had failed to submit her claim to the FHWA within two years of the collision. The FTCA’s 2-year bar, the court ruled, is jurisdictional and therefore not subject to equitable tolling; accordingly, the court did not consider June’s contention that tolling was proper because the Government had concealed its failure to require crash testing. On appeal, the Ninth Circuit reversed in light of its recent decision in Wong, thus holding that
We granted certiorari in both cases, 573 U. S. ___ (2014), to resolve a circuit split about whether courts may equitably toll
II
Irwin v. Department of Veterans Affairs, 498 U. S. 89, 95 (1990), sets out the framework for deciding “the applicability of equitable tolling in suits against the Government.” In Irwin, we recognized that time bars in suits between private parties are presumptively subject to equitable tolling. See id., at 95–96. That means a court usually may pause the running of a limitations statute in private litigation when a party “has pursued his rights diligently but some extraordinary circumstance” prevents him from meeting a deadline. Lozano v. Montoya Alvarez, 572 U. S. 1, ___ (2014) (slip op., at 7). We held in Irwin that “the same rebuttable presumption of equitable tolling” should also apply to suits brought against the United States under a statute waiving sovereign immunity. 498 U. S., at 95–96. Our old “ad hoc,” law-by-law approach to determining the availability of tolling in those suits, we reasoned, had produced inconsistency and “unpredictability” without the offsetting virtue of enhanced “fidelity to the intent of Congress.” Id., at 95. Adopting the “general rule” used in private litigation, we stated, would “amount[] to little, if any, broadening” of a statutory waiver of immunity. Ibid. Accordingly, we thought such a
A rebuttable presumption, of course, may be rebutted, so Irwin does not end the matter. When enacting a time bar for a suit against the Government (as for one against a private party), Congress may reverse the usual rule if it chooses. See id., at 96. The Government may therefore attempt to establish, through evidence relating to a particular statute of limitations, that Congress opted to forbid equitable tolling.
One way to meet that burden—and the way the Government pursues here—is to show that Congress made the time bar at issue jurisdictional.2 When that is so, a litigant’s failure to comply with the bar deprives a court of all authority to hear a case. Hence, a court must enforce the limitation even if the other party has waived any timeliness objection. See Gonzalez v. Thaler, 565 U. S. 134, ___ (2012) (slip op., at 5–6). And, more crucially here, a court must do so even if equitable considerations would support extending the prescribed time period. See John R. Sand & Gravel Co. v. United States, 552 U. S. 130, 133–134 (2008).3
And in applying that clear statement rule, we have made plain that most time bars are nonjurisdictional. See, e.g., id., at ___ (slip op., at 8) (noting the rarity of jurisdictional time limits). Time and again, we have described filing deadlines as “quintessential claim-processing rules,” which “seek to promote the orderly progress of litigation” but do not deprive a court of authority to hear a case. Henderson v. Shinseki, 562 U. S. 428, 435 (2011); see Auburn Regional, 568 U. S., at ___ (slip op., at 8); Scarborough v. Principi, 541 U. S. 401, 413 (2004). That is so, contrary to the dissent’s suggestion, see post, at 4, 10–11, even when the time limit is important (most are) and even when it is framed in mandatory terms (again, most are); indeed, that is so “however emphatic[ally]” expressed those terms may be. Henderson, 562 U. S., at 439 (quoting Union Pacific R. Co. v. Locomotive Engineers, 558 U. S. 67, 81 (2009)). Congress must do something special, beyond setting an exception-free deadline, to tag a statute of limitations as jurisdictional and so prohibit a court from tolling it.
In enacting the FTCA, Congress did nothing of that kind. It provided no clear statement indicating that
Most important,
Statutory context confirms that reading. This Court has often explained that Congress’s separation of a filing deadline from a jurisdictional grant indicates that the time bar is not jurisdictional. See Henderson, 562 U. S., at 439–440; Reed Elsevier, Inc. v. Muchnick, 559 U. S. 154, 164–165 (2010); Arbaugh, 546 U. S., at 515; Zipes, 455 U. S., at 393–394. So too here. Whereas
Finally, even assuming legislative history alone could provide a clear statement (which we doubt), none does so here. The report accompanying the FTCA did not discuss whether
And so we wind up back where we started, with Irwin’s “general rule” that equitable tolling is available in suits against the Government. 498 U. S., at 95. The justification the Government offers for departing from that principle fails: Section 2401(b) is not a jurisdictional requirement. The time limits in the FTCA are just time limits, nothing more. Even though they govern litigation against the Government, a court can toll them on equitable grounds.
III
The Government balks at that straightforward analysis, claiming that it overlooks two reasons for thinking
A
The Government principally contends that
But the Government takes too much from Congress’s use in
Indeed, in two decisions directly addressing the Tucker Act’s statute of limitations, this Court dismissed the idea that the language the Government relies on here has jurisdictional significance. Twice we described the words in that provision as not meaningfully different from those in a nonjurisdictional statute of limitations. And twice we made clear that the jurisdictional status of the Tucker Act’s time bar has precious little to do with its phrasing.
We first did so in Irwin. Using our newly minted presumption, see supra, at 4–5, we decided there that the limitations period governing Title VII suits against the Government,
1983); Callowhill v. Allen Sherman-Hoff Co., 832 F. 2d 269, 273–274 (CA3 1987).
More recently, John R. Sand reaffirmed that conclusion, even as it refused to overturn our century-old view that the Tucker Act’s time bar is jurisdictional. No less than three times, John R. Sand approvingly repeated Irwin’s statement that the textual differences between the Tucker Act’s time bar and
B
The Government next contends that at the time of the FTCA’s enactment, Congress thought that every limitations statute applying to suits against the United States, however framed or worded, cut off a court’s jurisdiction over untimely claims. On that view, the particular language of those statutes made no difference. All that matters is that such time limits function as conditions on the Government’s waiver of sovereign immunity. In that era—indeed, up until Irwin was decided—those conditions
Irwin, however, forecloses that argument. After all, Irwin also considered a pre-Irwin time bar attached to a waiver of sovereign immunity. The Government argued there—anticipating its claim here—that because
In the years since, this Court has repeatedly followed Irwin’s lead. We have applied Irwin to pre-Irwin statutes, just as we have to statutes that followed in that decision’s wake. See Scarborough, 541 U. S., at 420–422; Franconia Associates v. United States, 536 U. S. 129, 145 (2002). To be sure, Irwin’s presumption is rebuttable. But the rebuttal cannot rely on what Irwin itself deemed irrelevant—that Congress passed the statute in an earlier era, when this Court often attached jurisdictional consequence to conditions on waivers of sovereign immunity. Rather, the rebuttal must identify something distinctive about the time limit at issue, whether enacted then or later—a reason for thinking Congress wanted that limitations statute (not all statutes passed in an earlier day) to curtail a court’s jurisdiction. On the Government’s contrary view, Irwin would effectively become only a prospective decision. Nothing could be less consonant with Irwin’s ambition to adopt a “general rule to govern the applicability of equitable tolling in suits against the Government.” 498 U. S., at 95.
And the Government’s claim is peculiarly inapt as applied to
IV
Our precedents make this a clear-cut case. Irwin requires an affirmative indication from Congress that it intends to preclude equitable tolling in a suit against the Government. See 498 U. S., at 95–96. Congress can provide that signal by making a statute of limitations jurisdictional. But that requires its own plain statement; otherwise, we treat a time bar as a mere claims-processing rule. See Auburn Regional, 568 U. S., at ___ (slip op., at 6–8). Congress has supplied no such statement here. As this Court has repeatedly stated, nothing about
We affirm the judgments of the U. S. Court of Appeals for the Ninth Circuit and remand the cases for further proceedings consistent with this opinion. On remand in June, it is for the District Court to decide whether, on the facts of her case, June is entitled to equitable tolling.
It is so ordered.
Our task in these cases is to interpret and enforce a federal statute that specifies the limits of the waiver of sovereign immunity in the Federal Tort Claims Act (FTCA). The FTCA waives the immunity of the United States for certain tort claims but provides that any “tort claim against the United States shall be forever barred unless” it is filed with the appropriate agency “within two years after such claim accrues” and in federal court “within six months after” the agency‘s final decision.
I
The FTCA is a waiver of sovereign immunity and must be understood in that context. In the 19th and early 20th centuries, Congress was reluctant to allow individual tort
This waiver of sovereign immunity was no trivial matter. Long before the FTCA, Congress authorized suits against the Government for contract and property claims under the Tucker Act and a number of predecessor statutes, but the Tucker Act excluded tort claims from its waiver of sovereign immunity. The concern was obvious: As opposed to the more predictable nature of contractual and property claims, tort-based harms are sometimes unperceived and open-ended. Even frivolous claims require the Federal Government to expend administrative and litigation costs, which ultimately fall upon society at-large. For every dollar spent to defend against or to satisfy a tort claim against the United States, the Government must either raise taxes or shift funds originally allocated to different public programs.
To reduce these risks, Congress placed strict limits on the FTCA‘s waiver of sovereign immunity. The statute “exempts from [its] waiver certain categories of claims,” Ali v. Federal Bureau of Prisons, 552 U. S. 214, 218 (2008), and includes a broad exemption for claims “arising out of assault, battery, false imprisonment, false arrest, malicious prosecution, abuse of process, libel, slander, misrepresentation, deceit, or interference with contract rights.”
Most relevant here, the FTCA “condition[s]” its waiver of sovereign immunity on strict filing deadlines. United States v. Kubrick, 444 U. S. 111, 117 (1979). As enacted in 1946, the Act granted district courts exclusive jurisdiction over tort claims against the Government, “[s]ubject to the [other] provisions of” the Act. FTCA, ch. 753, §410(a), 60 Stat. 843-844. One of those provisions stated that “[e]very claim against the United States cognizable under this title shall be forever barred, unless within one year after such claim accrued ... it is presented in writing to the [relevant] Federal agency ... or ... an action is begun” in federal court. §420, id., at 845. The current version provides in full as follows:
“A tort claim against the United States shall be forever barred unless it is presented in writing to the appropriate Federal agency within two years after such claim accrues or unless action is begun within six months after the date of mailing, by certified or registered mail, of notice of final denial of the claim by the agency to which it was presented.”
28 U. S. C. §2401(b) .
II
The question presented in these two cases is whether the FTCA‘s filing deadlines are subject to equitable tolling. We must therefore decide (1) whether the deadlines are “jurisdictional” in nature, so that courts are without power to adjudicate claims filed outside their strict limits and (2) if they are not jurisdictional, whether the statute nonetheless prohibits equitable tolling. Both of these inquiries require close attention to the text, context, and history of the Act. And both lead to the conclusion that the FTCA allows no equitable tolling.
A
The FTCA‘s filing deadlines are jurisdictional. The statute‘s plain text prohibits adjudication of untimely claims. Once the Act‘s filing deadlines have run, all untimely claims “shall be forever barred.” Ibid. These words are not qualified or aspirational. They are absolute. If not filed with the agency within two years, or with a federal court within six months, a claim “shall be” “barred” “forever.” “Shall be forever barred” is not generally understood to mean “should be allowed sometimes.” The statute brooks no exceptions. And because the filing deadlines restrict the FTCA‘s waiver of sovereign immunity, they impose a limit on the courts’ jurisdiction that “we should not take it upon ourselves to extend.” Kubrick, supra, at 117-118.
For over 130 years, we have understood these terms as jurisdictional. When crafting the FTCA‘s limitations provision, Congress did not write on a clean slate. Rather, it borrowed language from limitations provisions in the Tucker Act and its predecessor statutes. The 1911 version of the Tucker Act included language that was nearly identical to that in the 1946 version of the FTCA: “Every claim against the United States cognizable by the Court of Claims, shall be forever barred unless the petition setting forth a statement thereof is filed in the court ... within six years after the claim first accrues.” §156, 36 Stat. 1139. That statutory language came, in turn, from the 1863 predecessor to the Tucker Act. See §10, 12 Stat. 767.
As early as 1883, we interpreted these precise terms to impose a “jurisdiction[al]” requirement that the “court may not disregard.” Kendall v. United States, 107 U. S. 123, 125. We emphasized that, when waiving sovereign immunity, Congress “may restrict the jurisdiction of the [courts] to certain classes of demands.” Ibid. And we held that “[t]he express words of the statute leave no room for contention.” Ibid. The Court thus had no “authority to
Over the ensuing decades, we repeatedly reaffirmed our interpretation of the phrase. In Finn v. United States, 123 U. S. 227, 232 (1887), we held that the Government could not waive the jurisdictional time bar and thus that the “duty of the court” was “to dismiss the petition” when a plaintiff raised an untimely claim. We reached the same conclusion in De Arnaud v. United States, 151 U. S. 483, 495-496 (1894). We reaffirmed the rule in United States v. New York, 160 U. S. 598, 616-619 (1896), while holding that there was jurisdiction where the plaintiff presented its claim before the statutory deadline. And in Munro v. United States, 303 U. S. 36, 38, n. 1, 41 (1938), we held that a District Court lacked jurisdiction to resolve untimely claims, even if the Government waived any objection, under a different statute that incorporated the Tucker Act‘s time limits. All the while, the lower courts similarly enforced the deadline as “a jurisdictional requirement, compliance with which is necessary to enable suit to be maintained against the sovereign.” Compagnie Generale Transatlantique v. United States, 51 F. 2d 1053, 1056 (CA2 1931). Thus, by 1946, the phrase “shall be forever barred” was well understood to deprive federal courts of jurisdiction over untimely claims.1
The FTCA‘s statutory terms must be understood in this context. When Congress crafted the FTCA as a tort-based
Indeed, Congress considered departing from the Tucker Act‘s prohibition on equitable tolling, but decided against it. Proposals to include an equitable tolling provision were “included in nine of the thirty-one bills prior to the enactment of the FTCA,” but “the Act passed by the 1946 Congress did not provide for any equitable tolling of the limitations periods.” Colella & Bain, Revisiting Equitable Tolling and the Federal Tort Claims Act, 31 Seton Hall L. Rev. 174, 195-196 (2000). Instead, it was understood that individuals with claims outside those deadlines could turn to Congress for relief through private bills, as they did before the FTCA‘s enactment. See id., at 195.2
The evidence of statutory meaning does not end there. We reaffirmed the phase‘s jurisdictional nature in the decades following the FTCA‘s enactment. In Soriano v. United States, 352 U. S. 270 (1957), we rejected a request to allow equitable tolling under the Tucker Act. Confirming the connection between the Tucker Act and the FTCA, we noted that “statutes permitting suits for tax refunds, tort actions, alien property litigation, patent cases, and other claims against the Government would be affected” if the Court allowed equitable tolling under the Tucker Act. Id., at 275 (emphasis added). And in Kubrick, 444 U. S., at 117-118, we cited Soriano‘s warning while emphasizing that the FTCA‘s time limits are a condition of the Act‘s waiver of sovereign immunity.
The lower courts also quickly recognized the statutes’ common heritage and enforced
That meaning, of course, cannot change over time. But even if there were any doubt, we recently reaffirmed our view in John R. Sand & Gravel Co. v. United States, 552 U. S. 130 (2008). We explained that, unlike run-of-the-mill statutes of limitation, jurisdictional time limits “seek to achieve a broader system-related goal, such as facilitating the administration of claims, limiting the scope of a governmental waiver of sovereign immunity, or promoting judicial efficiency.” Id., at 133 (citations omitted). Recounting our decisions in Kendall, Finn, De Arnaud, New York, and Soriano, we “reiterated” our understanding of the “absolute nature of the court of claims limitations statute.” 552 U. S., at 135. And we rejected an invitation to abandon that interpretation, noting that Congress has long accepted our interpretation of the statute. Id., at 139.
The same must be said of the FTCA. As we have often explained, “[w]hen a long line of this Court‘s decisions left undisturbed by Congress has treated a similar requirement as ‘jurisdictional,’ we will presume that Congress intended to follow that course.” Henderson v. Shinseki, 562 U. S. 428, 436 (2011) (citation and some internal quotation marks omitted); Reed Elsevier, Inc. v. Muchnick, 559 U. S. 154, 168 (2010); Union Pacific R. Co. v. Locomotive Engineers, 558 U. S. 67, 82 (2009). Every single decision from this Court interpreting the Tucker Act‘s “similar requirement” has treated it as jurisdictional. And there is strong historical evidence that Congress “intended to follow that course.” That should be the end of the matter: Section 2410(b)‘s filing deadlines are jurisdictional limits that are not subject to equitable tolling.
B
Even if the FTCA‘s filing deadlines are not jurisdictional, they still prohibit equitable tolling. To be sure, in recent years, we have grown reluctant to affix the “jurisdictional” label. See, e.g., Arbaugh v. Y & H Corp., 546 U. S. 500, 510 (2006); Henderson, supra, at 434-436. “But calling a rule nonjurisdictional does not mean that it is not mandatory.” Gonzalez v. Thaler, 565 U. S. 134 (2012) (slip op., at 10). Where Congress imposes an inflexible claims processing rule, it is our duty to enforce the law and prohibit equitable tolling, whether it is jurisdictional or not.
Here, Congress’ intent is clear. The words of the statute leave no doubt that untimely claims are never allowed: They are “forever barred.” This is no weak-kneed command. The history underlying the text only bolsters its apparent meaning, and our repeated reaffirmation of the phrase‘s meaning should remove any doubt. Congress never meant for equitable tolling to be available under the FTCA.
The only factor pointing in the opposite direction is our suggestion in Irwin v. Department of Veterans Affairs, 498 U. S. 89, 95-96 (1990), that we would thenceforth apply a rebuttable presumption in favor of equitable tolling in suits against the Government. But it is beyond me how Irwin‘s judge-made presumption announced in 1990 can trump the obvious meaning of a statute enacted many decades earlier. Cf. Cannon v. University of Chicago, 441 U. S. 677, 718 (1979) (Rehnquist, J., concurring). In any event, Irwin‘s rebuttable presumption is overcome in this case. For well over a century, we have recognized the inflexible nature of the Tucker Act‘s provision. Since its adoption, we have recognized that the FTCA‘s language bears the same meaning as its Tucker Act companion. See Soriano, supra, at 275; Kubrick, supra, at 118. And in John R. Sand & Gravel, we held that our “definitive ear-
III
The Court‘s contrary conclusion is wrong at every step. In its view, §2401(b)‘s statutory text is “mundane” language that “‘reads like an ordinary, run-of-the-mill statute of limitations.‘” Ante, at 8. But “ordinary” nonjurisdictional time limits are typically directed at claimants. The deadline in Henderson, for example, required that “a person adversely affected by [a Board of Veterans’ Appeals] decision shall file a notice of appeal ... within 120 days after” the decision.
Section 2401(b), by contrast, never mentions the claimant, and it is phrased in emphatically absolute terms. It says unequivocally that untimely tort claims against the United States “shall be forever barred.” Although it does not use the word “jurisdiction,” it speaks at least as much to the courts (who are “forever barred” from considering untimely claims) as it does to claimants (who are “forever
The majority tells us this “‘old ad hoc,’ law-by-law approach“—also known as statutory interpretation—has been replaced with a broad presumption in favor of equitable tolling and a judicial preference against jurisdictional labels. Ante, at 4. I dispute the premise. But in any event, as I explained above, and as six Members of the current Court held in John R. Sand & Gravel, the overwhelming evidence of congressional intent here easily overtakes Irwin‘s rebuttable presumption. Even if we would rather not call §2401(b)‘s deadlines “jurisdictional,” with all that label entails, we must nonetheless recognize that Congress never meant to allow equitable tolling.
The majority avoids this latter point by declining to give it any separate attention. See ante, at 5, n. 2. But we cannot conflate the two questions because, though the relevant evidence is the same, the analysis is different. In particular, the majority is wrong to rely on Irwin when assessing the jurisdictional question, which is the only question it really decides. We do not indulge Irwin‘s presumption when determining whether a requirement is jurisdictional. Instead, we typically invoke Irwin only after finding that a requirement is not jurisdictional, to decide whether Congress nonetheless intended to prohibit equitable tolling. In Henderson, for instance, we never mentioned Irwin because the parties did not ask us to
* * *
For these reasons, I would hold that §2401(b) does not allow equitable tolling, and I therefore respectfully dissent.
