N O T FO R PUB L ICAT IO N UNITED STATES C OUR T OF APPEALS FOR THE NINTH C IR C UIT LOR A SM ITH, individually , and on be ha lf of the c la s s of a ll othe rs sim ila rly situa te d; C YNTHIA HIM PLE, individually , a

nd on be ha lf of the c la ss of a ll othe rs sim i la

rly situa te d, Pla i ntiffs-Appe lla

nts, v. B ANK OF AM E R IC A, N.A., a nationa l ba nking a ssoc iation,

De fe nda nt-Appe l le e . No. 15-55674 D.C . No. 2:14-c v-06668-DSF-PLA M EM O R ANDUM *

Appe a l from

the Unite d

Stat e s Distric t C ourt for the C e ntra l Distric t of C a lifornia Da le S. Fisc he r, Distric t Judge , Pre siding Subm itte d Fe brua

ry 13, 2017 * * Pa sa de n a , C a l ifornia B e fore : D.W . NELSON, TALLM AN, a nd N.R . SM ITH, C irc uit Judge s. 

# FIL ED FEB 16 2017 M OLLY C. DW Y ER, CLERK U . S . CO URT O F APPEALS

* This disposition is not a ppropria te for public at ion a

nd is not pre c e de nt e xc e pt a s provide d

by Ninth C irc uit R

ule 36-3.

* * The pa

ne l una nim ously c onc lude s this c a se is suita ble for de c ision without oral a

rgum e nt. Se e Fe d. R . App. P. 34(a)(2).Pla intiffs Lora Sm ith a n d C y nthia Him p le a ppe a l the distric t c ourt’ s orde r dism issing the i r puta

tive c la ss a c tion unde r Fe d. R . C iv. P. 12(b)(6). B e c a u se we c onc lude tha

t the distric t

c ourt la c ke d subje c t m atte r jurisdic t ion, we va c at e the distric t c o urt’ s orde r and re m and with instruc tions to dism i ss the c a se unde r Fe d. R . C iv. P. 12(b)(1). W e de te rm i ne the e xiste nc e of subje c t m atte r jurisdic tion de novo. Harde n v . Roadw ay

Pac k ageSy s., Inc . , 249 F.3d 1137, 1140 (9th C ir. 2001). Artic le III of the C onstitution “ l im its thejurisdic tion of fe d e ra l c ourts to ‘ C a se s’ and

‘ C ontrove rsie s.’ ” Lujan v . De fs. of W ildlife , 504 U.S. 555, 559 (1992) (quoting U.S. C onst. a

rt. III, § 1). “ [T] he irre duc ible c onstitutiona l m inim um of sta nding c onta ins thre e e le m e nts[:] ” (1) injury -in-fa c t, (2) c a usation, a nd (3) re dre ssa

bility . Id. at 561-62. He re , Pla intiffs fa il to a l le ge injury -in-fa c t via “ an inva sion of a

le ga l ly prote c te d inte re st whic h

is . . . c onc re te an d pa

rtic ula riz e d ” and “ a c tua l or im m ine nt.” Id . at 561 (inte rna l quota tion m arks a

nd c ita tions omitte d). Although Pla i ntiffs a lle ge tha

t B ank of Am e ric a , N.A. (“ B ofA” ) provide d the m with a Form 1098 tha t did not c om

p ly with there quire m e nts of 26 U.S.C . § 6050H, Plaintiffs do not a l le ge tha

t the y file d e rrone o us ta

x re turns in re lia

n c e on the a lle ge dly e rrone ous form

or re c e i v e d a

sm a lle r tax de d

uc t ion a s a

re sult. M e re re c e ipt of a n 2e rrone ous form , without more , is insuffic ie nt to e s ta blish injury -in-fa c t. Se e Gonzale s v . Gorsuc h , 688 F.2d 1263, 1269 (9th C ir. 1982); se ealso Spok e o, Inc . v . Robins , 136 S. C t. 1540, 1549-50 (2016). B e c a use Pla intiffs fa ile d to e s ta blish Artic le III sta

nding, thedistric t c ourt la c k e d subje c t m atte r jurisdic tion a nd wa s re quire d to dismi s s on tha t ground. Se eSte e l C

o . v . C itize ns for a Be tte r

Env ’t , 523 U.S. 83, 94 (1998) (re je c ting thedoc trine of hy p othe tic a l jurisdic tion). For this re a s on, we va c ate the distric t c o urt’ s orde r an d instruc t the distric t c ourt to dism

iss thec a se unde r Fe d. R . C iv. P. 12(b)(1). W e a lso notetha t , whe ne ve r a

distric t c ourt dismisse s a c a s e , it “ should gra

nt le a ve to a m e nd e ve n if no re que st to a

m e nd the ple a ding wa s m a de , unle ss it de te rm ine s tha t the ple a ding c ould not possibly

be c ure d by

the a lle gation of other fa c ts.” Lope z v . Smith , 203 F.3d 1122, 1130 (9th C ir. 2000) (quoting Doev . Unite d State s , 58 F.3d 494, 497 (9th C ir. 1995)). Fina lly , we DE NY the pa rtie s’ re que sts for judic i a l notic e at EC F No. 12 and EC F No. 21 a s m oot. Ea c h pa rty sha ll be a r its own c osts on a

ppe a l. V ACAT E D and RE M ANDE D .

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