A quarterly magazine from the National Association of Enrolled Agents
Winter 2024 vol.42 no.4
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, Tax Court, Passport, CDP hearing, §7345, Delinquent, Notice CP504, §6038, Ruesch, FAST Act