IMSS tax division lacks standing to file appeals on behalf of its litigation head
Fiscal review appeal (recurso de revisión fiscal). The head of the Tax and Administrative Affairs Division of the Mexican Social Security Institute (IMSS) lacks standing to file it in substitution of the head of the Litigation Coordination of the Institute's Legal Department.
Official heading (Spanish): RECURSO DE REVISIÓN FISCAL. LA PERSONA TITULAR DE LA DIVISIÓN DE ASUNTOS FISCALES Y ADMINISTRATIVOS DEL INSTITUTO MEXICANO DEL SEGURO SOCIAL (IMSS) CARECE DE LEGITIMACIÓN PARA INTERPONERLO EN SUPLENCIA DEL TITULAR DE LA COORDINACIÓN DE ASUNTOS CONTENCIOSOS DE LA DIRECCIÓN JURÍDICA DEL PROPIO INSTITUTO.
The ruling
The TFJA annulled IMSS acts, and the head of the Tax and Administrative Affairs Division filed a fiscal review appeal in substitution of the head of the Litigation Coordination. The Collegiate Circuit Court held that the official lacked standing, because article 63 of the Federal Administrative Procedure Law requires the appeal to be filed by the unit in charge of legal defense.
Our take
Standing in a fiscal review appeal is examined on the court's own motion, and its absence makes the nullity judgment final. For employers who win against IMSS before the TFJA, this ruling is a concrete tool: check who signed the appeal and on what basis. In our experience, substitutions for absent officials are common and not always backed by the regulations or a delegation order. Raise the point when answering the appeal, even though the court must review it on its own.
What to do
- Check who signed the IMSS fiscal review appeal and on whose behalf.
- Compare the substitution against internal regulations and published delegation orders.
- Raise lack of standing when answering the appeal.
Details
- Court
- Collegiate Circuit Court
- Type
- Isolated precedent
- Identifier
- VI.3o.A.59 A (12a.)
- Digital registry
- 2032534
- Published
- August 21, 2026
- Area
- Tax litigation
- View official source ↗
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Prepared by Artegia for information only; not legal advice. Headings in English are unofficial translations. The official text is the one published in the Semanario Judicial de la Federación or the TFJA journal.