question Stop Pollution Now (STOP), a public interest organization, wants to cha

question
Stop Pollution Now (STOP), a public interest organization, wants to challenge recent actions of the ~nternal~evenue Srvice (IRS) granting special tax relief to the oil and gas industries. STOP filed a complaint alleging that unless the IRS is enjoined from granting special tax relief to such industries, drilling activity in the national forests will increase and recreational users of the forests, as well as the forests themselves, will suffer harm from such increased activity. STOP also argued that it should be allowed to bring the action because it has “a special interest and expertise in the conservation, appropriate recreational use, and sound maintenance of the national forests.” OUESTION: Discuss whether the IRS action complained about by STOP is reviewable by the courts and whether STOP has standing to sue the IRS. Do not discuss jurisdiction or venue. Assume that the Federal Administrative Procedures Act is applicable.