17.  On March 13, 2020, President Donald J. Trump declared the 2020  coronavirus global pandemic (“COVID-19”) a national emergency. Proclamation on  Declaring a National Emergency Concerning the Novel Coronavirus Disease  (COVID-19) Outbreak, WHITEHOUSE.GOV (March 13, 2020), https://www.  whitehouse.gov/presidential-actions/proclamation-declaring-national-emergency- concerning-novel-coronavirus-disease-covid-19-outbreak/ (last visited April 30,  2020).   18.  This civil rights action challenges the CARES Act on constitutional  grounds. The CARES Act denies tax-paying U.S. citizens their rights, privileges,  benefits and/or protections embodied in § 2101 of the CARES Act which, as part of  its provisions, amends Subchapter B of chapter 65 of subtitle F of the Internal  Revenue Code of 1986, by adding a new section 6428, entitled “2020 Recovery  Rebates For Individuals” (“Sec. 6428”). S. 3548, 116th Cong. (2020).   19.  Sec. 6428 is codified at 26 U.S.C. § 6428.   20.  The CARES Act was introduced in the Senate on March 19, 2020 by  Mitch McConnell (for himself, Mr. Alexander, Mr. Crapo, Mr. Grassley, Mr. Rubio,  Mr. Shelby, and Mr. Wicker). S. 3548, 116th Cong. (2020).   57.  Plaintiff brings this claim individually and on behalf of the following  putative class (the “Class”), pursuant to Federal Rule of Civil Procedure 23:    All United States Citizens married to immigrants that file  joint taxes wherein the immigrant-spouses file tax returns  using an Individual Taxpayer Identification Number who  would have otherwise qualified for the Stimulus Check.  Plaintiff reserves the right to amend the Class and any potential subclass definitions if  further investigation and discovery indicate that the Class and potential subclass  definitions should be narrowed, expanded, or otherwise modified. Excluded from the  Class and potential subclass are any judge, justice, or judicial officer presiding over  this matter and the members of their immediate families and judicial staff.   58.  The Class is so numerous that joinder of all individual members  (individually, “Class Member” or collectively, “Class Members”) in one action would  be impracticable, given the expected Class size and modest value of individual  claims.   59.  There are more than 1.2 million Americans that are married to  immigrants who lack Social Security numbers.    60.   Of the 1.2 million Americans, those who file joint tax returns and are  not in the military would meet the above-referenced Class definition.    69.  Plaintiff re-alleges and incorporates paragraphs 1-68 of this Complaint  as though fully set forth herein.   70.  Defendants, acting under color of law, have violated rights secured to  Plaintiff by the Fifth and Fourteenth Amendments to the United States Constitution  including the right to due process of law, the right to equal protection under the law,  and the penumbra of privacy rights created by the First, Third, Fourth, and Fifth  Amendments that creates a fundamental right to marriage. Specifically, Defendants  have failed, as applied to Plaintiff, to treat her as equal to her fellow United States  citizens based solely on whom she chose to marry.   I.   Substantive Due Process    71.  The Fifth Amendment to the United States Constitution provides that no  person shall be “deprived of life, liberty or property without due process of law.” U.S.  Const. amend. V.   Violation(s) of the Fifth Amendment to the United States Constitution  (On Behalf of Plaintiff and the Class)  