18 Passport Cases Pending at Tax Court, Opinions Coming

Just a few days ago, the Tax Court had 18 pending passport cases, according to U.S. Tax Court Judge L. Paige Marvel at the American Bar Association tax section meeting in San Francisco on Oct. 4.

The court hasn’t issued an opinion in one of the cases yet, she said.

“All I can say, ladies and gentleman, is stay tuned because they are coming.”

Tax code Section 7345 authorizes the IRS to certify seriously delinquent tax debt—totaling more than $52,000 of unpaid debt by an ...