Plaintiffs have standing under Lujan v. Defenders of Wildlife, 504 U.S. 555, 560-61
(1992). Americans living abroad were the specific objects of FATCA, the IGAs, and
FBAR. Those provisions cause unique and discriminatory injuries on Americans living
abroad. Plaintiffs are among those affected, and requested relief will redress their injuries.
A central burden is financial disclosure that Plaintiffs do not want, which gives them
standing to challenge provisions (including IGAs) disclosing that information, along with
the FFI Penalty that penalizes FFIs for not complying with challenged provisions. A
related burden is that many FFIs don’t want American’s accounts. These burdens are the
direct result of the challenged provisions. Plaintiffs have standing to challenge the
Passthrough Penalty, which directly targets persons like Plaintiffs who wish to retain
Please click below for the full document.