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Passport Revocation Questions Are Beyond Tax Court’s Reach

Jan. 24, 2023, 11:03 PM

The US Tax Court ruled Tuesday that it doesn’t have jurisdiction to review the income tax liabilities underlying a decision to revoke a taxpayer’s passport or the constitutionality of passport-related actions taken by the Secretary of State.

The court relied on two of its prior opinions on its power to review challenges to tax code Section 7345, which permits the Secretary of State to revoke or deny passports for individuals with seriously delinquent tax debts certified by the IRS. The provision was part of a 2015 transportation law known as the FAST Act.

Blake M. Adams had $1.2 million ...