What is the difference between sovereign immunity and subject matter jurisdiction?

Bunting, like the district court, fails to distinguish between a statutory grant of subject matter jurisdiction and sovereign immunity. As we stated in Arford, subject matter jurisdiction and sovereign immunity are separate issues. See 934 F.2d at 231 ("[i]n an action against the United States, in addition to statutory authority granting subject matter jurisdiction, there must be a waiver of sovereign immunity"). But cf. Latch v. United States, 842 F.2d 1031, 1033 (9th Cir.1988) (applying subject matter jurisdiction, instead of sovereign immunity, to bar action seeking declaratory judgment with respect to federal tax collection).