In Denney v. Deutsche Bank AG, 443 F.3d 253 (2d Cir. 2006), the Second Circuit affirmed the district courts certification of a Federal Rules of Civil Procedure Rule 23(b)(3) class in a suit against professional tax advisors for improper and fraudulent tax counseling. Id. at 259. Two class objectors challenged certification on the grounds that the class contained members who had not yet been assessed tax penalties and therefore lacked Article III or statutory standing. Id. As to the standing challenge, the Court explained that we do not require that each member of a class submit evidence of personal standing. At the same time, no class may be certified that contains members lacking Article III standing. The class must therefore be defined in such a way that anyone within it would have standing. Id. at 263-64.