"Al-Haramain can bringasuit for damages against the United States for use of the collected information, but cannot bringsuit against the government for collection of the information itself, " the court concluded.
Section 6532(a)(1) indicates that the mailing of the Notice of Claim Disallowance by certified or registered mail triggers the beginning of the two-year limitations period in which the taxpayer can bringasuit for refund.