§ 1983 actions against the validity of [the District of Columbia] tax system[] in federal courts,” McNary, 454 U.S. at 115, 102 S.Ct. 177. B. Comity Bars Federal Court Jurisdiction over this Challenge to a Tax Sale. Although there is some disagreement regarding whether plaintiffs may bring challenges to local tax sales in federal court, this Court maintains its position that federal courts do not have “subject-matter jurisdiction over ... suit[s] seeking to set aside or undo the sale of ... property] at a tax auction” because “a tax sale ... ‘is a mode of tax collection’ ” and the FTIA bars challenges to the “collection” of taxes. Miller, 2007 WL 1748890, at *3 (quoting Wright v. Pappas, 256 F.3d 635, 637 (7th Cir.2001)); see also Dawson v. Childs, 665 F.2d 705, 710 (5th Cir.1982) (<HOLDING>). Miller specifically relies on the FTIA,
holding that district courts do not have appellate jurisdiction over state courts holding that a lien holder who is not served and joined as a party to a tax suit cannot have his lien extinguished by the tax sale holding that federal courts do not have jurisdiction over a suit to enjoin a tax lien holding that a judgment resolving the question of the priority of the federal tax lien   constitutes a final and appealable order over which we have jurisdiction holding that federal and state courts have concurrent jurisdiction over  1983 claims