Case 8:20-cv-01148-PWG Document 1 Filed 05/05/20 Page 1 of 28

IN THE UNITED STATES DISTRICT COURT
FOR THE DISTRICT OF MARYLAND
R.V., a minor, by and through his mother and
next friend, N.R.; N.R.; E.V., a minor, by and
through her mother and next friend, C.V.;
C.V.; H.A.G., a minor, by and through his
mother and next friend, H.G.T.; J.G., a minor,
by and through her mother and next friend,
H.G.T.; B.G., a minor, by and through her
mother and next friend, H.G.T.; I.G., a minor,
by and through her mother and next friend,
H.G.T.; H.G.T.; R.R., a minor, by and through
her parents and next friends, M.M. and J.R.;
M.M.; and J.R., on behalf of themselves and all
others similarly situated,1

Civil Action No. 8:20-cv-1148
CLASS ACTION COMPLAINT

Plaintiffs,
v.
STEVEN T. MNUCHIN, in his official
capacity as Secretary of the Treasury,
1500 Pennsylvania Avenue, N.W.
Washington, D.C. 20220, and
UNITED STATES OF AMERICA,
950 Pennsylvania Avenue, NW
Washington, DC 20530,
Defendants.

INTRODUCTION
1.

This lawsuit challenges the intentional and discriminatory denial

to U.S. citizen children of the benefits of emergency cash assistance distributed

1

Plaintiffs concurrently move to proceed under pseudonyms and to waive their obligations
under Local Rule 102.2(a) to provide addresses and counties on the complaint.

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in response to the coronavirus pandemic, based solely on the fact that one or
both of their parents are undocumented immigrants.
2.

The spread of the novel coronavirus has caused not only tens of

thousands of deaths and a nationwide public health crisis, but also the most
severe economic downturn in years. Millions of businesses have been
shuttered. More than 30 million people have filed for unemployment in less
than 2 months. Lines of cars extend for blocks awaiting assistance from food
banks in the modern-day equivalent of the Great Depression’s breadlines.
3.

In an effort to stem the tide of this nationwide emergency,

Congress passed, and President Trump signed into law, the Coronavirus Aid,
Relief, and Economic Security (CARES) Act. Among other relief, the CARES
Act provides a financial lifeline to millions of people by distributing through
the tax system immediate means-tested cash assistance, which the federal
government calls “economic impact payments.” The Act gives to certain
eligible individuals up to $1,200 per adult and up to $500 for each of the adult’s
children under age 17, and it directs Defendant Secretary of the Treasury
Mnuchin to distribute these payments “as rapidly as possible.” See 26 U.S.C. §
6428.
4.

The economic impact payments are designed to enable recipients

to make basic expenditures—for example, on groceries, rent, and healthcare
costs—while at the same time injecting cash flow into an economy that has
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been hit by a precipitous drop in demand. As of April 28, 2020, the
government had distributed payments totaling nearly $160 billion to 89.5
million people. The government expects that, in total, Secretary Mnuchin will
distribute more than 150 million economic impact payments under the CARES
Act.
5.

But the CARES Act discriminates against and excludes from this

expansive aid program one of the country’s most vulnerable groups: U.S.
citizen children of undocumented parents. The CARES Act denies these
children desperately needed assistance by making the payments through the tax
system only to those who are eligible for, and file tax returns using, a social
security number—U.S. citizens and immigrants with work authorization.
6.

Undocumented immigrants generally cannot obtain social security

numbers and instead file their tax returns and pay their taxes using an
individual taxpayer identification number (ITIN).2 Thus, U.S. citizen children
of undocumented immigrants do not receive the benefits of the $500 economic
impact payments specifically intended for children. This is true even when the
children themselves, like Plaintiffs here, possess their own social security
numbers and their parents pay taxes.
7.

The refusal to distribute this benefit to U.S. citizen children

2

ITINs are tax processing numbers that the IRS issues to foreign-born individuals who are
ineligible for a social security number. 26 U.S.C. § 6109; 26 C.F.R. § 301.6109-1.

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undermines the CARES Act’s goal of providing assistance to Americans in
need, frustrates the Act’s efforts to jumpstart the economy, and punishes
citizen children for their parents’ status—punishment that is particularly
nonsensical given that undocumented immigrants, collectively, pay billions of
dollars each year in taxes. More fundamentally, this discrimination violates the
equal protection principles embodied in the Fifth Amendment’s Due Process
Clause.
8.

This lawsuit is brought by seven U.S. citizen children, and their

parents on their behalf, who have been denied the benefits of the $500
economic impact payments at the time when they need it most.
9.

Plaintiffs R.V., E.V., H.A.G., J.G., B.G., I.G., and R.R.—

collectively, “Citizen Children Plaintiffs”—on behalf of themselves and all
others similarly situated, seek an injunction prohibiting Secretary Mnuchin
from enforcing the CARES Act’s unconstitutional discrimination and a
declaration that the CARES Act’s denial of benefits to U.S. citizen children of
undocumented parents is unconstitutional. Citizen Children Plaintiffs also seek
an order awarding them the economic impact payments they are due.
10.

In addition, and in the alternative, Plaintiffs N.G., C.V., H.G.T.,

M.M., and J.R.—the parents of Citizen Children Plaintiffs and, collectively,
“Parent Plaintiffs”—bring claims for the economic impact payments the
United States has refused to distribute to them for the benefit of their children
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in violation of their children’s equal protection rights.
JURISDICTION AND VENUE
11.

Jurisdiction is proper under 28 U.S.C. §§ 1331, 1343, and 1346.

12.

Venue is proper in this district pursuant to 28 U.S.C. § 1391(e).

Plaintiffs reside in Maryland.
PARTIES
13.

Plaintiff R.V. is a United States citizen and the child of Plaintiff

N.R. R.V. has a valid social security number and is eight years old. R.V. relies
on N.R. for support and did not provide more than half of his own support in
2019. But for the discriminatory denial of economic impact payments to U.S.
citizen children of undocumented parents, R.V. would have received, through
N.R., an economic impact payment of $500.
14.

Plaintiff N.R. is an undocumented immigrant and the mother of

Plaintiff R.V. N.R. resides in Maryland with R.V., whom she supports
financially. N.R. is a resident alien for tax purposes, and she pays her state and
federal taxes. N.R. was not claimed as anyone else’s dependent in 2018 or
2019. N.R. has an ITIN and does not have a social security number.
15.

N.R. filed her 2019 tax return using her ITIN. N.R. filed as a

head of household and her adjusted gross income was less than $35,000. N.R.
did not receive an economic impact payment for herself or R.V. If the
government distributed to N.R. the $500 benefit intended for children, she
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would use it to provide support for R.V.
16.

Plaintiff E.V. is a United States citizen and the child of Plaintiff

C.V. E.V. is not married, has a valid social security number, and is nine years
old. E.V. relies on C.V. for support and did not provide more than one half of
her own support in 2019. But for the discriminatory denial of economic
impact payments to citizen children of undocumented parents, E.V. would
have received, through C.V., an economic impact payment of $500.
17.

Plaintiff C.V. is an undocumented immigrant and the mother of

Plaintiff E.V. C.V. resides in Maryland with E.V., whom she supports
financially. C.V. is a resident alien for tax purposes, and she has paid her state
and federal taxes. C.V. was not claimed as anyone else’s dependent in 2018 or
2019. C.V. has an ITIN and does not have a social security number.
18.

C.V. filed her 2019 tax return using her ITIN. C.V. filed as a head

of household and her adjusted gross income was less than $20,000. C.V. did
not receive an economic impact payment for herself or E.V. If the government
distributed to C.V. the $500 benefit intended for children, she would use it to
provide support for E.V.
19.

Plaintiffs H.A.G., J.G., B.G., and I.G. are United States citizens

and the children of Plaintiff H.G.T., with whom they reside in Maryland. They
are between the ages of three and eight years old. Each has a valid social
security number. None provided more than one half of his or her own support
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in 2019. But for the discriminatory denial of economic impact payments to
citizen children of undocumented parents, each would have received, through
H.G.T., an economic impact payment of $500
20.

Plaintiff H.G.T. is an undocumented immigrant and the mother

of Plaintiffs H.A.G., J.G., B.G., and I.G. H.G.T. is a resident alien for tax
purposes, and she has paid her state and federal taxes. H.G.T. was not claimed
as anyone else’s dependent in 2018 or 2019. H.G.T. has an ITIN and does not
have a social security number.
21.

H.G.T. filed her 2018 tax return using her ITIN. H.G.T. filed as a

head of household and acts as a full-time caretaker for her children. H.G.T.
did not receive an economic impact payment for herself or her children. If the
government distributed to H.G.T. the $500 benefits intended for children, she
would have used the payments to support her children.
22.

Plaintiff R.R. is a United States citizen and the daughter of

Plaintiffs M.M., a United States citizen, and J.R., an undocumented immigrant.
She lives with her parents in Maryland. R.R. is seven months old and has a
valid social security number. R.R. relies on M.M. and J.R. for support and did
not provide more than one half of her own support for either year. But for the
discriminatory denial of economic impact payments for citizen children of
undocumented parents, R.R. would have received, through her parents, an
economic impact payment of $500.
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23.

Plaintiffs M.M. and J.R. are married and the parents of R.R.

M.M. and J.R. financially support R.R. J.R. is a resident alien for tax purposes
and pays his state and federal taxes. Neither M.M. nor J.R. was claimed as
anyone else’s dependent in 2018 or 2019. J.R. pays his state and federal taxes,
has an ITIN, and does not have a social security number.
24.

M.M. and J.R. filed their 2019 tax return using the status married

filing jointly. Their adjusted gross income was below $150,000. M.M. and J.R.
did not receive an economic impact payment for themselves or for R.R. If the
government distributed to M.M. and J.R. the $500 benefit intended for
children, they would use it to provide support for R.R.
25.

Defendant Steven T. Mnuchin is the Secretary of the Treasury.

Secretary Mnuchin is responsible for distributing economic impact payments
under the CARES Act and, in his official capacity, has enforced the CARES
Act’s discriminatory denial of benefits to U.S. citizen children of
undocumented parents.
26.

Defendant United States of America is sued as the appropriate

defendant in an action for damages for money due under the CARES Act.

BACKGROUND
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I.

Economic Impact Payments Under the CARES Act
27.

Most income-earners, regardless of their immigration status, are

required to pay taxes. Through the Internal Revenue Service’s administration
of the tax code, the federal government collects information about the annual
income, employment, address, and bank accounts of the vast majority of adults
in the United States. This infrastructure also enables the IRS to distribute
money to taxpayers when they are due a refund on their income taxes.
28.

In this way, the tax system, though normally focused on collecting

money due to the federal government, provides the government a convenient
mechanism for delivering cash benefits to a wide swath of residents on an
emergency basis.
29.

The CARES Act makes use of the tax infrastructure to distribute

means-tested cash assistance through economic impact payments. Though
administered through the tax code, economic impact payments are meanstested benefits just like various other benefits, such as housing and food
assistance, that are intended to benefit both adults and children. As President
Trump remarked upon signing the CARES Act into law, the Act “will deliver
urgently needed relief to our nation’s families, workers, and businesses.”3

3

The White House, “Remarks by President Trump at Signing of H.R.748, The CARES
Act,” https://www.whitehouse.gov/briefings-statements/remarks-president-trump-signingh-r-748-cares-act/ (last visited May 4, 2020).

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30.

Specifically, the CARES Act provides a cash payment of up to

$1,200 for certain, but not all, statutorily “eligible” adults and up to $500 for
each “qualifying child.” 26 U.S.C. § 6428(a). A married couple that files jointly
can receive up to $2,400 for themselves and $500 for each qualifying child.
31.

To be eligible to receive an economic impact payment under the

CARES Act, a person must be a U.S. citizen or a “resident alien” and must not
be claimed as a dependent on another person’s tax return. Id. § 6428(d). A
person qualifies as a “resident alien” if she is lawfully admitted for permanent
residence (i.e., a “green card” holder) or if she meets the “substantial presence”
test, which requires residence in the United States for 183 days over the three
years prior to the end of the taxable year, using a statutory formula to calculate
days. 26 U.S.C. § 7701(b). Undocumented immigrants can qualify as resident
aliens under the substantial presence test, but by virtue of the discriminatory
provisions challenged in this case, see infra Section II, their eligibility under
§ 6428(d) does not entitle them to an economic impact payment.
32.

To be a “qualifying child” warranting an economic impact

payment of up to $500, a child must live with an eligible parent, be younger
than 17 years old, and not provide more than half of his or her own financial
support. Id. § 6428(a)(2); id. § 152(c).
33.

The size of the payment distributed—a maximum of $1,200 for

adults and $500 for children—is reduced by $5 for each additional $100 of the
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adult individual’s adjusted gross income that exceeds certain thresholds.
a.

For a married person filing jointly with her spouse, the income
threshold is $150,000. 26 U.S.C. § 6428(c)(1).

b.

For a person filing as the head of household, the income
threshold is $112,500. Id. § 6428(c)(2).

c.

For any other person, including individuals who are married filing
separately from their spouse, the income threshold is $75,000. Id.
§ 6428(c)(3).

34.

To determine the eligible individual’s income, the CARES Act

directs the Secretary to look at the individual’s income in her 2019 tax return
or, if the individual has not yet filed a return for 2019, the individual’s income
on her 2018 return.
35.

Additionally, in implementing the CARES Act, Secretary Mnuchin

has allowed anyone whose income is low enough that they are not required to
file a return—meaning that their adjusted gross income is generally below
$12,200 if single or $24,400 if married—to apply for economic impact
payments through an online “Get My Payment” portal that the IRS has
established.
II.

The CARES Act’s Discriminatory Exclusion of U.S. Citizen
Children
36.

Not all who meet the “eligibility” requirements and means-testing

provisions of the CARES Act are entitled to economic impact payments under
the Act. That is because the CARES Act also includes a facially discriminatory

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condition that prevents the $500 payments intended for children from reaching
millions of U.S. citizen children whose parents are undocumented immigrants.
37.

The CARES Act accomplishes this discriminatory exclusion by

providing economic impact payments only where all filers on a tax return, and
their qualifying children, have social security numbers. Id. § 6428(g). Social
security numbers, by law, can be issued only to citizens and immigrants with
work authorization. 20 C.F.R. § 422.104(a).4 The CARES Act facially
discriminates by cross-referencing to a statute that defines social security
number to mean such numbers issued “to a citizen” or to an immigrant with
work authorization. 26 U.S.C. § 6428(g)(2)(A); id. § 24(h)(7). Thus,
undocumented immigrants without work authorization, who must use their
ITINs to pay taxes, cannot receive economic impact payments for themselves
or for their U.S. citizen children.
38.

By making a social security number a prerequisite for receiving an

economic impact payment, the CARES Act not only intentionally denies adult
undocumented immigrants the otherwise available $1,200 payment, but also
intentionally denies their U.S. citizen children—solely because of the parents’
alienage—the otherwise available $500 payment.

4

Social security numbers also can be issued to immigrants entitled to federally funded
benefits, but those immigrants are denied the benefits of the CARES Act as well. See 26
U.S.C. § 6428(g)(2)(A).

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39.

For U.S. citizen children who have only undocumented parents,

the CARES Act makes it impossible for the children to receive any benefit.
40.

For U.S. citizen children who have one undocumented parent and

one citizen parent or immigrant parent with a social security number (“mixedstatus parents”), the parent with a social security number can secure the child’s
benefit by filing a 2019 tax return under “married filing separately” status rather
than “married filing jointly” status. Doing so, however, often will increase the
family’s tax burden in an amount that reduces, or may eliminate entirely, any
benefit from securing economic impact payments for qualifying children.
Thus, U.S. citizen children who have mixed-status parents are denied benefits
equal to those available to similarly situated U.S. citizen children who have no
undocumented parents.
41.

As Representative TJ Cox observed during debates on the

CARES Act, this scheme “punishes mixed-status households and denies some
American citizens benefits they deserve.”
42.

The CARES Act is an outlier in denying government aid intended

to benefit children to U.S. citizen children simply because of their parents’
undocumented status. Many other means-tested federal benefits programs
provide benefits to all eligible U.S. citizen children regardless of their parents’
undocumented status. For example:
a.

The child tax credit reaches citizen children even if their parents
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are undocumented.
b.

Supplemental Nutrition Assistance Program benefits—commonly
known as SNAP or “food stamps”—can be claimed for citizen
children who have undocumented parents.

c.

Benefits from the Special Supplemental Nutrition Program for
Women, Infants and Children—commonly known as WIC—flow
to citizen children.

d.

Temporary Assistance for Needy Families (TANF) benefits—
commonly known as welfare benefits—can be claimed for citizen
children who have undocumented parents.

e.

Housing assistance can be claimed for citizen children who have
undocumented parents.5

43.

Although the means of distributing the benefit to the child vary

from program to program—in some, the benefit is distributed to the
“household” whereas in the CARES Act, as a result of the use of the tax
infrastructure, the benefit is distributed in the first instance to the parent as
taxpayer—each of these programs provides additional funds specifically
intended to aid children as distinct from their relatives. It is only the CARES
Act that discriminates against a broad class of U.S. citizens.
INJURY TO PLAINTIFFS

5

The Department of Housing and Urban Development has issued a notice of proposed
rulemaking that would amend federal regulations to bar U.S. citizen children from receiving
housing assistance if they live with undocumented parents. See Housing and Community
Development Act of 1980: Verification of Eligible Status, 84 FR 20589 (May 10, 2019),
available at https://perma.cc/H87G-ZV2A. If allowed to take effect, this proposed rule, like
the CARES Act, would unconstitutionally discriminate against citizen children and relegate
them to second-class citizenship.

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44.

The discriminatory treatment the CARES Act inflicts on

plaintiffs, and their relegation to second-class citizenship, is a serious injury in
its own right.
45.

But by denying U.S. citizen children cash assistance now for

discriminatory reasons—in the midst of a pandemic that has caused their
families, like many others, serious hardships—the CARES Act has inflicted
particularly severe injuries on an especially vulnerable group that numbers in
the millions.
46.

Undocumented immigrants, on whom these children rely for

support, work in large numbers in some of the businesses—including
restaurant, cleaning, retail, and child-care services—that have been hardest hit
by job loss in the past two months.
47.

Critically, these individuals cannot obtain unemployment

insurance—which the CARES Act increased in light of its importance amid the
current wave of job loss, 15 U.S.C. §§ 9021-9032—as a stopgap measure. This
leaves their U.S. citizen children without critical income needed for basic daily
needs such as food, shelter, and healthcare.
48.

Even for those who have been lucky enough to keep their

employment, undocumented immigrants historically occupy low-wage jobs
that, even under normal circumstances, barely provide enough income for their
children.
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49.

These families are under aggravated economic duress because of

the pandemic, which has generated new necessary expenses for cleaning
supplies, masks, and other preventative measures taken to avoid getting
infected as well as expenses related to learning aids for children who are no
longer attending school in person.
50.

The experiences of the named Plaintiffs illustrate these harms.

51.

Plaintiffs R.V. and N.R. Because of the pandemic, N.R. lost

her job at a restaurant. She has been unable to find work since. Her partner,
with whom she and R.V. live, has been unable to work because he is sick with
coronavirus and has quarantined himself. As a result, N.R. and R.V. currently
have no income. As she continues to look for work, N.R. relies on community
support and food from R.V.’s school system to provide for R.V.
52.

Plaintiffs E.V. and C.V. Because of the pandemic, the catering

company for which C.V. had worked closed, and C.V.’s only income now is
from part-time work at a restaurant. Due to her loss in income, C.V. cannot
pay rent and fears she and E.V. will be evicted if the current prohibition on
evictions is lifted or her landlord disregards it. Her loss of income also has left
her unable to fully provide for E.V., and so E.V. must rely on community
support and school-provided food.
53.

Plaintiffs H.A.G., J.G., B.G., I.G., and H.G.T. Before the

pandemic, H.A.G., J.G., B.G., and I.G. received necessary financial support
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from a family member, who has now lost his job because of the pandemic.
With this loss in income, H.G.T., who lives with and cares for the children full
time, does not know how they will pay rent in the coming months. They now
rely on community support and, for the youngest, the Special Supplemental
Nutrition Program for Women, Infants and Children for food. The pandemic
also has made having an internet connection necessary as her oldest children
attempt to attend school virtually, but H.G.T. cannot afford her own internet
plan and must rely on a neighbor’s. She does not know how long this
arrangement will last.
54.

Plaintiffs R.R., J.R., and M.M. To ensure that he and M.M.

fully provide for R.R., J.R. has continued to work during the pandemic in the
face of serious health concerns. In addition to on-the-job health concerns,
J.R.’s job requires him to travel long distances; to avoid risks associated with
overnight travel, J.R. has endured a daily four-hour commute to keep his
job. Additionally, J.R.’s employer is in a financially precarious position, and
J.R.’s job security—and the family financial security—is uncertain as a result.
55.

For each of these U.S. citizen children, the economic impact

payments would put food on the table for weeks and help keep a roof over
their heads.
CLASS ALLEGATIONS
56.

Plaintiffs seek to certify two classes.
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57.

First, Citizen Children Plaintiffs seek to certify a nationwide class

defined as: all U.S. citizen children under age 17 who have been or will be
denied the benefits of economic impact payments for “qualified children”
under the CARES Act solely because the children have a parent who is an
undocumented immigrant who has no social security number.
58.

Although the exact size of the class is an unknown, it numbers in

the millions.6 Joinder of this substantial class is impractical.
59.

There are multiple questions of law and fact common to the class.

These include:
a. What level of scrutiny applies to the CARES Act’s
discrimination against citizen children;
b. Whether the CARES Act’s discrimination against citizen
children serves any important government interest; and
c. What the appropriate remedy is for the CARES Act’s violation
of the equal protection component of the Due Process Clause.
60.

Citizen Children Plaintiffs’ claims are typical of the class. But for

their parents’ undocumented status, Citizen Children Plaintiffs would receive
the benefits of economic impact payments intended for children. The answer
to whether Defendants have violated Citizen Children Plaintiffs’ rights will
determine whether they have violated the rights of all other proposed class

6

Randy Capps, et al., A Profile of U.S. Children with Unauthorized Immigration Parents, Migration
Policy Institute (2016), available at https://www.migrationpolicy.org/research/profile-uschildren-unauthorized-immigrant-parents.

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members.
61.

Citizen Children Plaintiffs will serve as adequate class

representatives. Their interests are aligned with the interests of the class.
There is no known conflict among class members.
62.

Citizen Children Plaintiffs are represented by counsel competent

to serve as class counsel. Together, counsel have expertise in immigration law,
tax law, and constitutional law and have been appointed as class counsel in
other federal litigation.
63.

Certification of the class for injunctive relief is appropriate under

Rule 23(b)(2) because Secretary Mnuchin has acted on grounds that apply
generally to the whole class. Additionally, certification of this class for damages
is appropriate under Rule 23(b)(1) because separate actions create a risk of
adjudications requiring incompatible standards of conduct for Defendants.
Additionally, class treatment is appropriate under Rule 23(b)(3) because the
common questions of fact and law predominate over questions specific to
individual class members. The common questions of law will determine the
liability of the United States to every member of the class. Class-wide
treatment of liability is a superior means of determining the legality of the
CARES Act than potentially thousands of other lawsuits. Although the
amount of the economic impact payment for individual class members may
vary, the amount can be calculated in a ministerial fashion based on
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information in tax returns that are, or by July 15, 2020, will be, in the United
States’ possession or, for individuals who are not required to file returns, based
on information that can be provided through a system similar to the United
States’ existing online portal for non-filers. As a result, class-wide adjudication
of the United States’ liability is the most efficient means of adjudication.
64.

Second, Plaintiff Parents seek to certify a nationwide class for

damages. The class is defined as: persons whose U.S. citizen children have not
received the benefits of economic impact payments for “qualified children”
under the CARES Act solely because at least one of the children’s parents is an
undocumented immigrant who has no social security number.
65.

Although the exact size of the class is an unknown, it numbers in

the millions. Joinder of this substantial class is impractical.
66.

There are multiple questions common to the class. These include:
a. What level of scrutiny applies to the CARES Act’s
discrimination against citizen children;
b. Whether the CARES Act’s discrimination against citizen
children serves any important government interest; and
c. What the appropriate remedy is for the CARES Act’s
violation of the equal protection component of the Due
Process Clause.

67.

Plaintiff Parents’ claims are typical of the class. The United States

would have distributed economic impact payments intended for children to
Plaintiff Parents but for the undocumented status of at least one parent. The
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answer to whether the United States has illegally withheld money owed to
Plaintiff Parents will determine whether it has illegally withheld money owed to
all other proposed class members.
68.

Plaintiff Parents will serve as adequate class representatives. Their

interests are aligned with the interests of the class. There is no known conflict
among class members.
69.

Plaintiff Parents are represented by counsel competent to serve in

as class counsel. Together, counsel have expertise in immigration law, tax law,
and constitutional law and have been appointed as class counsel in other
federal litigation.
70.

Class treatment is appropriate under Rule 23(b)(1) because

separate actions create a risk of adjudications requiring incompatible standards
of conduct for Defendants. Additionally, class treatment is appropriate under
Rule 23(b)(3) because the common questions of fact and law predominate over
questions specific to individual class members. The common questions of law
will determine the liability of the United States to every member of the class.
Class-wide treatment of liability is a superior means of determining the legality
of the CARES Act than potentially thousands of other lawsuits. Although the
amount of the economic impact payment for individual class members may
vary, the amount can be calculated in a ministerial fashion based on
information in tax returns that are, or by July 15, 2020, will be, in the United
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States’ possession or, for individuals who are not required to file returns, based
on information that can be provided through a system similar to the United
States’ existing online portal for non-filers. As a result, class-wide adjudication
of the United States’ liability is the most efficient means of adjudication.
CLAIMS FOR RELIEF
COUNT I

Citizen Children Plaintiffs, on behalf of themselves and others similarly
situated, against Defendant Mnuchin – violation of the Fifth
Amendment of the United States Constitution
71.

Citizen Children Plaintiffs repeat and incorporate by reference

each of the allegations set forth in each of the preceding paragraphs of this
Complaint.
72.

The CARES Act intentionally discriminates against U.S. citizen

children who have undocumented parents, including Citizen Children
Plaintiffs, by denying them the benefit of the Act’s economic impact payments
for children. This punishes citizen children for their parents’ immigration
status and treats them worse than similarly situated citizen children whose
parents are U.S. citizens or immigrants eligible to obtain social security
numbers, in violation of the equal protection principles embodied in the Fifth
Amendment of the Due Process Clause. In effect, the CARES Act renders
U.S. citizen children like Citizen Children Plaintiffs second-class citizens.
73.

Denying U.S. citizen children economic impact payments serves

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no important government interest. It undermines the United States’ goals of
providing urgent cash assistance for Americans to obtain basic necessities and
of injecting money into the economy during the crisis brought on by the
coronavirus pandemic.
74.

Denying U.S. citizen children economic impact payments is also

not substantially related to any interest the government has in denying
assistance to undocumented relatives of citizen children. The CARES Act
denies economic impact payments to undocumented adults and children.
Denying U.S. citizen children the economic impact payments intended
specifically for children does not further the aim of denying benefits to
undocumented immigrants.
COUNT II

Citizen Children Plaintiffs, on behalf of themselves and others similarly
situated, against Defendant United States – action for money damages
under 26 U.S.C. § 6428 and 28 U.S.C. 1346(a)(2)
75.

Citizen Children Plaintiffs repeat and incorporate by reference

each of the allegations set forth in each of the preceding paragraphs of this
Complaint.
76.

26 U.S.C. § 6428 is a money-mandating statute that obligates the

United States to disburse funds for the benefit of Citizen Children Plaintiffs.
77.

The CARES Act intentionally discriminates against U.S. citizen

children who have undocumented parents by denying them the benefit of the

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Act’s economic impact payments for children. This punishes citizen children
for their parents’ immigration status and treats them worse than similarly
situated citizen children whose parents are U.S. citizens or immigrants eligible
to obtain social security numbers, in violation of the equal protection principles
embodied in the Fifth Amendment of the Due Process Clause. In effect, the
CARES Act renders U.S. citizen children like Citizen Children Plaintiffs
second-class citizens.
78.

Denying U.S. citizen children economic impact payments serves

no important government interest. It undermines the United States’ goals of
providing urgent cash assistance for Americans to obtain basic necessities and
of injecting money into the economy during the crisis brought on by the
coronavirus pandemic.
79.

Denying U.S. citizen children economic impact payments is also

not substantially related to any interest the government has in denying
assistance to undocumented relatives of citizen children. The CARES Act
denies economic impact payments to undocumented adults and children.
Denying U.S. citizen children the economic impact payments intended
specifically for children does not further the aim of denying benefits to
undocumented immigrants.
80.

Defendant United States’ constitutional violation has denied

Citizen Children Plaintiffs the $500 economic impact payments to which they
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otherwise are entitled.
COUNT III

Parent Plaintiffs, and all others similarly situated, against the United
States – Action for money damages under 26 U.S.C. § 6428 and 28 U.S.C.
§ 1346(a)(2)
81.

Parent Plaintiffs repeat and incorporate by reference each of the

allegations set forth in each of the preceding paragraphs of this Complaint.
82.

Parent Plaintiffs have a close relationship with their children.

Each provides financial and/or emotional support and serves as a primary
caretaker.
83.

26 U.S.C. § 6428 is a money-mandating statute that obligates the

United States to disburse funds to Parent Plaintiffs for the benefit of their U.S.
citizen children.
84.

The refusal to disburse the economic impact payments intended

for children to Parent Plaintiffs, even though their children are United States
citizens, violates Citizen Children Plaintiffs’ equal protection rights embodied
in the Fifth Amendment.
85.

The CARES Act intentionally discriminates against U.S. citizen

children who have undocumented parents by denying them the benefit of the
Act’s economic impact payments for children. This punishes citizen children
for their parents’ alienage and treats them worse than similarly situated citizen
children whose parents are U.S. citizens or immigrants who are eligible to

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obtain social security numbers, in violation of the equal protection principles
embodied in the Fifth Amendment of the Due Process Clause. In effect, the
CARES Act renders U.S. citizen children like Citizen Children Plaintiffs
second-class citizens.
86.

Denying U.S. citizen children economic impact payments serves

no important government interest. It undermines the United States’ goals of
providing urgent cash assistance for Americans to obtain basic necessities and
of injecting money into the economy during the crisis brought on by the
coronavirus pandemic.
87.

Denying U.S. citizen children economic impact payments is also

not substantially related to any interest the government has in denying
assistance to undocumented relatives of citizen children. The CARES Act
denies economic impact payments to undocumented adults and children.
Denying U.S. citizen children the economic impact payments intended
specifically for children does not further the aim of denying benefits to
undocumented immigrants.
88.

Defendant United States’ constitutional violation has denied

Citizen Children Plaintiffs, and all others similarly situated, the $500 economic
impact payments to which they otherwise are entitled.
RELIEF REQUESTED
Wherefore, Plaintiff respectfully requests that this Court:
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A. Declare unconstitutional the CARES Act’s denial of the distribution of
economic impact payments for the benefit of Citizen Children Plaintiffs
and all similarly situated U.S. citizen children because of their parents’
undocumented status;
B. Enjoin Secretary Mnuchin from refusing to distribute economic impact
payments for the benefit of Citizen Children Plaintiffs and all similarly
situated U.S. citizen children because of their parents’ undocumented
status;
C. Award damages to Citizen Children Plaintiffs and all similarly situated
citizen children in amounts of up to $500 for each citizen child, in
accordance with the thresholds in the CARES Act;
D. In the alternative, award damages to Plaintiff Parents and all similarly
situated parents of citizen children in amounts of up to $500 for each
citizen child, in accordance with the thresholds in the CARES Act;
E. Award Plaintiffs their reasonable fees, costs, and expenses, including
attorneys’ fees, pursuant to 28 U.S.C. § 2412; and
F. Award such additional relief as the interests of justice may require.
May 5, 2020

Respectfully submitted,
/s/ Jonathan L. Backer
Jonathan L. Backer (D. Md. 20000)
Robert D. Friedman*
Amy L. Marshak*
Mary B. McCord*
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INSTITUTE FOR CONSTITUTIONAL
ADVOCACY AND PROTECTION
Georgetown University Law Center
600 New Jersey Ave., N.W.
Washington, D.C. 20001
(202) 662-9835
jb2845@georgetown.edu

Leslie Book*
Villanova University
Charles Widger School of Law
299 N. Spring Mill Rd.
Villanova, PA 19085
(610)519-6416
book@law.villanova.edu
Attorneys for Plaintiffs
*Pro hac vice motions forthcoming

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