Case: Revocation of Passport Constitutional (D. Colo.) (IRC §7345)

Court lacks jurisdiction over mandamus action requesting that the revocation of a passport under tax code Section 7345 is unconstitutional, a district court held in approving a magistrate’s report and recommendation. Taxpayer was delinquent in his taxes. The IRS certified the delinquency and the Department of State revoked his passport. Taxpayer challenged the constitutionality of the government’s revocation, not the certification of his delinquent status. The court agreed with the magistrate judge’s finding that Section 7345 is not unconstitutional because it is rationally related to a legitimate government interest that meets the rational basis test. [Maehr v. United States ...