Does the federal government have any right to claim tax immunity from a private contractor?

Id. at 735, 102 S.Ct. 1373. Under this test, private contractors may invoke the federal government's tax immunity only in very limited circumstances. This is not such an occasion: The federal government has made no convincing argument that any of the contractors here is "so closely connected to the Government that the two cannot realistically be viewed as separate entities." Id.; see also Arizona Dep't of Revenue v. Blaze Constr. Co., ___ U.S. ___, ___, 119 S.Ct. 957, 960, 143 L.Ed.2d 27 (1999).⁵