The Sixth Circuit for the United States recently upheld a dismissal of a suit brought by individuals challenging the legitimacy of FATCA. Plaintiffs argued that FATCA’s enforcement should be enjoined under a variety of reasons, including the requirement that the IGAs be ratified through the US Senate. The Circuit Court upheld the District Court’s dismissal on lack of standing. Both courts held that the petitioners lacked any actual injury that is fairly traceable to FATCA. The Court used several reasons, including the fact that the withholding penalties do not apply to individuals. In addition, with regards to the IGAs, the Courts held that the proper remedy would be through the legislative process not through judicial. Interestingly enough, the Court did seem to leave the possibility open that a Foreign Financial Institution may have standing to bring a claim.