A quarterly magazine from the National Association of Enrolled Agents
Spring 2024 vol.42 no.1
Recent Passport Cases in the Tax Court
Tax Court

Recent Passport Cases in the Tax Court

In 2015, Congress added §7345 to the Internal Revenue Code (IRC). Under §7345(a), if the Internal Revenue Service (IRS) certifies that a taxpayer has a “seriously delinquent tax debt,” a taxpayer may h... Thomas Gorczynski, EA, USTCP

Winter 2023, Tax Court, §7345(a), debt, §7345(d), Tax Court, §6331, collection, §7459(d), Passport, §6213, §7345, deficiency case, offer in compromise, installment agreement, §6015, Meduty, innocent spouse relief
What Jurisdiction Does the Tax Court Have Over Passport Actions Under §7435(b)?
Tax Court

What Jurisdiction Does the Tax Court Have Over Passport Actions Under §7435(b)?

Vivian Ruesch, Petitioner v. Commissioner of Internal Revenue, Respondent 154 T.C. 13 | Filed June 25, 2020 Vivian Ruesch (154 T.C. 13 (6/25/20)) provides the first Tax Court guidance on Internal Revenue Code (IRC) §7345, captioned “Revocat... Sherrill Trovato, EA, USTCP

Mar/Apr 2021, Tax Court, FAST Act, Tax Court, Passport, CDP hearing, §7345, Delinquent, Notice CP504, §6038, Ruesch