Case: ‘Seriously Delinquent Tax Debt’ Certification Challenge Fails on Jurisdictional, Definitional Grounds (T.C.) (IRC §7345)

The U.S. Tax Court held in a division opinion that it lacks jurisdiction to review liabilities underlying the IRS’s certification of Petitioner’s “seriously delinquent tax debt” (I.R.C. §7345(b)) to the Secretary of State and to review the constitutionality of passport-related actions taken by State (pursuant to §7345); that the certification was not erroneous; and that the IRS is entitled to summary judgment and Petitioner is not. Where Petitioner raised a definitional challenge, based on §7345(b)(1)(A), that the liability was not properly assessed, the stated requirement is that such liability “has been assessed,” the factuality ...