Mary Simpao v. Government of Guam

MEMORANDUM

Janice Cruz and Mary Jane Simpao (collectively, “Simpao”) appeal the district court’s approval of the settlement of a class action challenging the decision by the Government of Guam to withhold payment of Earned Income Tax Credit (“EIC”) from taxpayers. We have jurisdiction pursuant to 28 U.S.C. § 1291 and we affirm.

I.

Before approving a settlement, “the court must direct to class members the best notice that is practicable under the circumstances, including individual notice to all members who can be identified through reasonable effort.” Fed.R.Civ.P. 23(c)(2)(B). This court reviews “de novo whether notice of a proposed settlement satisfies due process.” Torrisi v. Tucson Elec. Power Co., 8 F.3d 1370 , 1374 (9th Cir.1993).

The settlement received extensive coverage on television stations, talk radio stations, and websites. The notice was published twice weekly for four weeks in the Pacific Daily News and the Marianas Variety, two newspapers of significant general circulation in Guam. Additionally, the Department of Revenue and Taxation (“DRT”) mailed notice to 49,378 taxpayers that were identified as potentially qualified for the EIC for 1995-96, or 1999-2004, or…