§2714
5 cases·1 followed·4 cited—20% support
Statute Text — 26 U.S.C. §2714
Statute text not available for this section.
5 Citing Cases
§ 2714a(e) (generally forbidding the State Department from issuing or renewing a passport for a taxpayer certified under section 7345 and authorizing the State Department to revoke a passport previously issued to that taxpayer). 1 Unless otherwise indicated, statutory references are to the Internal Revenue Code, Title 26 U.S.C. (I.R.C.), in effect
§ 51.60(h)(2). The Beltons petitioned this Court to review the section 7345 certifications under section 7345(e). IV. Proceedings in Our Court The Beltons moved for summary judgment. We construe their submissions liberally given that they are representing themselves. See Rule 31(d) (“All pleadings shall be so construed as to do s
section 2714a (2018), which provides: (e) Authority To Deny or Revoke Passport.-- (1) Denial.-- (A) In general.--Except as provided under subparagraph (B), upon receiving a certification described in section 7345 of title 26 from the Secretary of the Treasury, the Secretary of State shall not issue a passport to any individual who has a seriously d