Whether the Tax Injunction Act applies differently based on whether the plaintiff is a putative taxpayer or a third-party

question presented is: whether the Tax Injunction Act applies differently based on whether the plaintiff is a putative taxpayer or a “third party.” 2. As an alternative holding, the Ninth Circuit ruled that the comity doctrine supported discretionary abstention. Under this Court’s precedents, federal courts may not abstain if the plaintiff lacks an adequate remedy for their federal injury in state court. Unlike the states generally, California courts are prohibited by state law from entertaining claims challenging information li QUESTIONS PRESENTED—Continued demands; California courts may only hear refund requests. The Ninth Circuit held that “remedy” is sufficient. The second question presented is: whether plaintiffs who cannot challenge tax information demands in state court have an adequate remedy to challenge those demands in state court.