§32101

6 cases·2 followed·1 questioned·3 cited—33% support

Statute Text — 26 U.S.C. §32101

Statute text not available for this section.

6 Citing Cases

QUEST. Robert Rowen, Petitioner 156 T.C. No. 8 · 2021

But, as the foregoing discussion makes clear, we need not decide these issues here.

FOLLOWED Blake M. Adams, Petitioner 160 T.C. No. 1 · 2023

actors—the Commissioner (who certifies a seriously delinquent tax debt), the Secretary of the Treasury (who transmits that certification to the Secretary of State), and the Secretary of State (who receives the certification “for action with respect to denial, revocation, or limitation of a passport pursuant to section 32101 of the FAST Act”).

FOLLOWED Karson C. Kaebel, Petitioner T.C. Memo. 2021-109 · 2021

eipt by the Secretary of the Treasury from the Commissioner of a certification that an individual has a seriously delinquent tax debt, the Secretary of the Treasury must transmit the certification to the Secretary of State, who “act[s] with respect to denial, revocation, or limitation of a passport pursuant to section 32101 of the FAST Act.” Sec.

Alberto Garcia, Jr., Petitioner 164 T.C. No. 8 · 2025

We provided a comprehensive description of FAST Act § 32101 and Code section 7345 in Rowen and need not repeat that discussion here.

James Mellon, Petitioner T.C. Memo. 2023-108 · 2023

114-94, § 32101(a), 129 Stat. 1312, 1729–31 (2015). Under section 7345, “[i]f the Secretary [of the Treasury] receives certification by the Commissioner of Internal Revenue that an individual has a seriously delinquent tax debt, the Secretary [of the Treasury] shall transmit such certification to the Secretary of State for action with respect to denial, re

Ruesch v. Commissioner of Internal Revenue 25 F.4th 67 · Cir.