Go back to Day 1, search for tax:11 JUSTICE SOTOMAYOR: General, could you turn12 to the tax clause?13 GENERAL VERRILLI: Yes.14 JUSTICE SOTOMAYOR: I have to look for a15 case that involves the issue of whether something16 denominated by Congress as a penalty was nevertheless17 treated as a tax, except in those situations where the18 code itself or the statute itself said treat the penalty19 as a