United States Second Circuit

Judgment certifying a class action is affirmed over claims that: 1) the class contains members who have not yet been assessed tax penalties and thus lack standing; 2) the representatives do not adequately represent the interests of all class members; 3) the district court erroneously conditioned certification on the reaching of a settlement; and 4) the district court violated due process and Rule 23(e) in failing to provide a second opt-out period when the settlement terms were finalized. Order approving a settlement with a law firm defendant is vacated.

Appellate Information

• Decided 04/03/2006
• Published 04/03/2006

Judges

Court

• United States Second Circuit

Counsel