T hi s di s pos i t i on i s notappr opr i a t e f orpubl i c a t i on and i s notpr e c e de nt * e xc e pta s pr ovi de d by9th C i r . R . 36- 3.

T he pa ne l una ni m ous l yc onc l ude s thi s c a s e i s s ui t abl e f orde c i s i on ** w ith o u t o r a l a r g u m e n t. See F ed. R . A pp . P . 34 (a )( 2). LS/ R es ear ch NOT F OR P UB L I CAT I ON

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f - A p p e lla n t, v. I NTERNA L R EVENUE SE RVI CE , D ef

endant- A pp el l ee . N o. 08- 17122 D. C . No . 2 : 0 8 - c v - 0 0 7 9 9 - NV W ME MOR AN DU M *

A pp ea l fr om the U ni t ed S t at es D i stri ctC ou rt

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A r i z ona N e i l V . W a ke , D i s tr i c tJudge , P r e s i di ng S ubm i tt e d J a nua ry11, 2010 ** B efo re: B E E Z E R , T R O T T , an dB Y B E E , C i rcu i tJu d g es. R i c ha r d G a y e rappe a l s pr o s e f r om the di s tr i c tc ourt ’ s j udgm e ntdi s m i s s i ng f o rla c ko f

s ta n d in g h is a c tio n s e e k in g to r e v o k e th e ta x e x e m p t s ta tu s o f h is 

# FI LED JAN 22 2 010 M OLLY C. DW Y ER, CLERK U . S. C O U R T OF APPE ALSLS/ R es ear ch 2

n e ig h b o rh o o da s s o c ia tio n . W e h a v e ju r is d ic tio n p u r s u a n t to 2 8 U .S .C . § 1 2 9 1 . W e r e vi e w de novo, Ra t t les n a ke Co a l. v . U. S. EP A , 50 9 F . 3d 10 95 , 11 00 (9th C i r. 2 0 0 7 ) , a n dw e a f

f i rm. T h e d is tr ic t c o u rt p r o p e r lyc o n c lu d e dth a t G a y e rla c k e ds ta n d in g to c h a lle n g e th e a s s o c ia tio n ’s ta x e x e m p t s ta tu s b e c au s e h e f a ile dto s h o w a n in

ju ryin f a c t, th a t th e ta x e x e m p t s ta tu s c au s e dth e a lle g e din ju ry , a n dth a t af

a v o r ab le d e c is io n r e v o k in g th e ta x e x e m p t s ta tu s w o u ldlik e lyr e d r e s s th e a lle g e din ju ry . See D B SI/

T R I I V L td. P ’s hi

p v. U ni ted States , 465 F . 3d 1031, 1038 ( 9th C i r . 2006) ( s ta tin g th e th r e e r e q u ir e m e n ts f o rc o n s titu tio n a l s ta n d in g ) ; see a l so T ho m as v. Mu n de ll , 57 2 F . 3d 75 6, 76 0 (9th C i r. 20 09 ) ( re qu i ri ng the pl ai nt i ff t o h ave s uffe re d an i nj ury i n fac t , w hi ch i s an i nv as i on of a l egal l y prot ec t ed i nt er es t ). C on traryt o G ay er ’ s c on t ent i on , the A dm i ni stra t i ve P roce du re A ct(“ A P A ”) d o e s n o t e s tab lis h s ta n d in g to b r in g th is a c tio n . Se e D B S I /T R I I V L td. P ’s h ip , 465 F .3 da t 1 0 3 8 ( e x p la in in g th a t to e s tab lis h s ta n d in g to s u e u n d e rth e A P A , ap a rty m ustfi rs tm ee tconst i tut i on alst andi ng re qu i re m ent s and al so show thatthe i nj ury f a lls w ith in th e z o n e o f

in te r e s ts o f

th e s ta tu te ) . M o r e o v e r , th e d is tr ic t c o u rt’s d e c is io n to d is m is s th e a c tio n w ith o u t le a v e to a m e n dw a s p r o p e r . See Coo k, P erkiss & L i ehe, Inc. v. N . Cal . C ol lec t i on Serv . Inc. , 911 F . 2d 242, 247 ( 9th C i r . 1990) ( pe rc ur i a m ) ( a f f i rm i ng di s m i s s a l w i thoutLS/ R es ear ch 3

l eave t o am end w here pl ai nt i ff’ s propo se d am endm ent s w ou l d fai l t o cure defi ci enci es and am endm entw ou l d b e f ut i l e) . AF F I RME D.