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Tenth Circuit
Byron White Unitd States Courthouse
1823 Stout Street
Denver, Colorado 80294
(303) 844-3157
Patrick Fisher
Clerk
Elisabeth A. Shumaker
Chief Deputy Clerk
Beth Morris
Deputy Clerk
PUBLISH
UNITED STATES COURT OF APPEALS
Filed 4/26/96
TENTH CIRCUIT
JOSEPH CHRISMAN, et al.
Plaintiffs-Appellants,
v.
COMMISSIONER OF INTERNAL
REVENUE, et al.
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No. 95-4036
Defendants-Appellees.
I
On April 21, 1994, Plaintiff Joseph Chrisman and
approximately 5000 others from 50 states filed a complaint
(amended on July 22, 1994) in the United States District Court in
Utah, seeking to have their case certified as a class action and
alleging the IRS' failure to comply with various constitutional
and statutory requirements in its tax collection efforts.
Plaintiffs requested declaratory relief as to the proper
administration of the statutes and an injunction against
government collection of levies on seized property, until the
statutes were administered properly.
Also, Plaintiffs 1)
II
We think it is useful to set out the concept of standing
that leads us to our conclusion.
U.S.
See Lujan v.
Defenders of Wildlife , 504 U.S. 555, 560, 112 S.Ct 2130, 2136
(1992).
U.S. 208, 220 (1974); see also Lujan, 504 U.S. at 573-74.
Further, as a matter of course, even when a plaintiff is sincere
and motivated to pursue a case, the court cannot exercise
jurisdiction for generalized grievances, but must face a
tangible, personal, threatened interest.
Kentucky Welfare Rights Org. , 426 U.S. 26, 40, 96 S.Ct. 1917,
1925 (1976).
In this case, the Plaintiffs' attempt to invoke the
jurisdiction of the court falls far short of the standing
requirements. 1
Despite Plaintiffs'
and conjectural."
Plaintiffs' Br. at 2.
Yet,
neither the district court nor this court has been presented with
a single concrete incident of a Plaintiff suffering from any of
the alleged conduct at issue.
Moreover, Plaintiffs' requests for relief in the form of
various declarations as to the proper administration of the IRC
are tantamount to requests for advisory opinions.
Such requests
Richardson, 418 U.S. 166, 171, 94 S.Ct. 2940, 2943 (1974); Baker
v. Carr, 369 U.S. 186, 204, 82 S.Ct. 651, 702 (1962).