Teacher: In this task, you will be shown a sentence, and you should determine whether it is overruling or non-overruling. In law, an overruling sentence is a statement that nullifies a previous case decision as a precedent by a constitutionally valid statute or a decision by the same or higher ranking court which establishes a different rule on the point of law involved. Classify your answers into overruling or non-overruling
Teacher: Now, understand the problem? If you are still confused, see the following example:
876 f.3d at 1306.
Solution: non-overruling
Reason: It's a good example. This sentence doesn't overrule any law, So it's non-overruling.

Now, solve this instance: there is no expression by congress here of a waiver of sovereign immunity where the irs acts reasonably and in good faith to collect tax debts it reasonably believes do not fall within the   scope of a discharge injunction.
Student:
non-overruling