F. Principles of sound tax system 1. Fiscal adequacy 2. Administrative feasibility 3. Theoretical justice Anne Lapada, a student activist, wants to…

The question

F. Principles of sound tax system 1. Fiscal adequacy 2. Administrative feasibility 3. Theoretical justice Anne Lapada, a student activist, wants to impugn the validity of a tax on text messages. Aside from claiming that the law adversely affects her since she sends messages by text, what may she allege that would strengthen her claim to the right to file a taxpayer’s suit? (2011 Bar Question)

1. A.That she is entitled to the return of the taxes collected from her in case the court nullifies the tax measure.
2. B.That tax money is being extracted and spent in violation of the constitutionally guaranteed right to freedom of communication.
3. C.That she is filing the case in behalf of a substantial number of taxpayers.
4. D.That text messages are an important part of the lives of the people she represents.

This question has not been answered yet.