Ending Tax Revenue Standing

Denver University Law Review Online, Vol. 91, 2013

U Denver Legal Studies Research Paper No. 14-30

7 Pages Posted: 7 Jun 2014 Last revised: 25 Jul 2014

See all articles by Justin R. Pidot

Justin R. Pidot

University of Arizona - James E. Rogers College of Law

Megan Moses

University of Denver Sturm College of Law

Date Written: 2013

Abstract

States often act to protect those that live within their borders by passing laws and regulations, enforcing criminal codes, and providing social services. On occasion, they also file suit in federal court to vindicate their residents’ rights. When they do so, states must demonstrate Article III standing. This article argues that federal courts should not allow states to prove Article III standing based solely on a showing that a challenged action may affect tax revenue. Such a theory of standing improperly allows states to evade a limitation on the parens patriae standing doctrine, which generally allows states to sue as a representative of their citizens. States may not, however, sue the federal government in their capacity as parens patriae, and tax revenue standing undermines that limitation.

Suggested Citation

Pidot, Justin R. and Moses, Megan, Ending Tax Revenue Standing (2013). Denver University Law Review Online, Vol. 91, 2013, U Denver Legal Studies Research Paper No. 14-30, Available at SSRN: https://ssrn.com/abstract=2446630 or http://dx.doi.org/10.2139/ssrn.2446630

Justin R. Pidot (Contact Author)

University of Arizona - James E. Rogers College of Law ( email )

P.O. Box 210176
Tucson, AZ 85721-0176
United States

Megan Moses

University of Denver Sturm College of Law

2255 E. Evans Avenue
Denver, CO 80208
United States

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