his or her own interests.” Mount Elliott Cemetery Ass’n v. City of Troy, 171 F.3d 398, 404 (6th Cir. 1999); see also Connection Distrib. Co. v. Reno, 154 F.3d 281, 295 (6th Cir. 1998). Plaintiffs have expressly stated that they “rely neither on third-party standing nor [on] the harms of others,” Appellants’ Br. 24, but the Government contends that without invoking third-party standing, Plaintiffs would have no way to attack the FFI Penalty, which is imposed only on financial institutions that are not parties to this litigation. 2. Causation Even if a plaintiff alleges an actual or imminent injury that is concrete and particularized, the plaintiff must also show that the injury is “fairly traceable to the defendant’s allegedly unlawful conduct.” Allen, 468 U.S. at 751, 104 S.Ct. 3315 (<HOLDING>). When a plaintiffs alleged injury is the
holding that irs was bound by plan and bankruptcy codes method of determining amount of nondischargeable claim where irs had filed proof of claim for nondischargeable tax debt holding that a decedents tax settlement with the irs did not establish the value of his estates claim against the irs as a matter of law holding that irs claim for taxes and claim of debtor against irs for violation of automatic stay did not arise out of the same transaction or occurrence holding parents of schoolchildren lacked standing to sue irs to challenge private schools tax exemptions where the parents alleged harm of increased school segregation was caused by the private schools choice to racially discriminate and was not fairly traceable to the irs holding that the irs has a law enforcement purpose in the context of a criminal tax investigation