§7345 — Revocation or denial of passport in case of certain tax delinquencies
22 cases·5 followed·3 distinguished·7 questioned·2 limited·1 overruled·4 cited—23% support
Statute Text — 26 U.S.C. §7345
If the Secretary receives certification by the Commissioner of Internal Revenue that an individual has a seriously delinquent tax debt, the Secretary shall transmit such certification to the Secretary of State for action with respect to denial, revocation, or limitation of a passport pursuant to section 32101 of the FAST Act.
For purposes of this section, the term “seriously delinquent tax debt” means an unpaid, legally enforceable Federal tax liability of an individual—
which has been assessed,
which is greater than $50,000, and
with respect to which—
a notice of lien has been filed pursuant to section 6323 and the administrative rights under section 6320 with respect to such filing have been exhausted or have lapsed, or
a levy is made pursuant to section 6331.
Such term shall not include—
a debt that is being paid in a timely manner pursuant to an agreement to which the individual is party under section 6159 or 7122, and
a debt with respect to which collection is suspended with respect to the individual—
because a due process hearing under section 6330 is requested or pending, or
because an election under subsection (b) or (c) of section 6015 is made or relief under subsection (f) of such section is requested.
In the case of an individual with respect to whom the Commissioner makes a certification under subsection (a), the Commissioner shall notify the Secretary (and the Secretary shall subsequently notify the Secretary of State) if such certification is found to be erroneous or if the debt with respect to such certification is fully satisfied or ceases to be a seriously delinquent tax debt by reason of subsection (b)(2).
In the case of a debt that has been fully satisfied or has become legally unenforceable, such notification shall be made not later than the date required for issuing the certificate of release of lien with respect to such debt under section 6325(a).
In the case of an individual who makes an election under subsection (b) or (c) of section 6015, or requests relief under subsection (f) of such section, such notification shall be made not later than 30 days after any such election or request.
In the case of an installment agreement under section 6159 or an offer-in-compromise under section 7122, such notification shall be made not later than 30 days after such agreement is entered into or such offer is accepted by the Secretary.
In the case of a certification found to be erroneous, such notification shall be made as soon as practicable after such finding.
The Commissioner shall contemporaneously notify an individual of any certification under subsection (a), or any reversal of certification under subsection (c), with respect to such individual. Such notice shall include a description in simple and nontechnical terms of the right to bring a civil action under subsection (e).
After the Commissioner notifies an individual under subsection (d), the taxpayer may bring a civil action against the United States in a district court of the United States, or against the Commissioner in the Tax Court, to determine whether the certification was erroneous or whether the Commissioner has failed to reverse the certification. For purposes of the preceding sentence, the court first acquiring jurisdiction over such an action shall have sole jurisdiction.
If the court determines that such certification was erroneous, then the court may order the Secretary to notify the Secretary of State that such certification was erroneous.
In the case of a calendar year beginning after 2016, the dollar amount in subsection (b)(1)(B) shall be increased by an amount equal to—
such dollar amount, multiplied by
the cost-of-living adjustment determined under section 1(f)(3) for the calendar year, determined by substituting “calendar year 2015” for “calendar year 2016” in subparagraph (A)(ii) thereof.
If any amount as adjusted under the preceding sentence is not a multiple of $1,000, such amount shall be rounded to the nearest multiple of $1,000.
A certification under subsection (a) or reversal of certification under subsection (c) may only be delegated by the Commissioner of Internal Revenue to the Deputy Commissioner for Services and Enforcement, or the Commissioner of an operating division, of the Internal Revenue Service.
22 Citing Cases
7345(b). Since the correctness of each certification would depend on the facts existing at the time it was made, res judicata would not prevent a taxpayer from challenging a later certification in this Court. See McCleskey v. Zant, 499 U.S. 467, 480 (1991) (noting that resjudicata does not apply "when subsequent occurring events have changed the situation of the petitioner so as in fact to present a new case for consideration" (quoting E parte Cuddy, 40 F.
We need not decide in this case either the applicable scope or standard of review.
4 We need not decide in this case either the applicable scope or standard of review.
101, 106 (2021), we need not decide in this case the applicable scope or standard of review.
101, 106 (2021), we need not decide in this case either the applicable scope or standard of review.
101, 106 (2021), we need not decide in this case either the applicable scope or standard of review.
But, as the foregoing discussion makes clear, we need not decide these issues here.
consideration is to be confined to the administrative record and .
Generally, in cases in which the Court’s review is not confined to the administrative record, the Court may grant summary judgment when there is no genuine dispute as to any material fact and a decision may be rendered as a matter of law.
Adams, seeks review pursuant to section 7345(e)1 of the Commissioner of Internal Revenue’s certification to the Secretary of State that Mr.
MEMORANDUM OPINION JONES, Judge: In this passport case, brought pursuant to section 7345(e)(1),1 petitioner, Guy Alvarez Gayou, asks this Court to review the Commissioner’s certification that Mr.
Ruesch then, pursuant to section 7345(e)(1) only, filed a petition with this Court challenging the Commissioner’s certification and her liability for the section 6038 penalties underlying that certification.
We held that we had no jurisdiction either under section 7345 or pursuant to our deficiency jurisdiction to consider the taxpayer’s underlying liability for 12 In a recent opinion, we observed that “the U.S.
MEMORANDUM OPINION URDA, Judge: Petitioner Uriah Shitrit filed a petition in this Court to contest the certification by the Internal Revenue Service (IRS) that he was an individual with a seriously delinquent tax debt under section 7345, a certification Served 05/20/21 - 2 - [*2] that was later transmitted to the Secretary of State.1 In his petition Mr.
Shaban that he had been certified as an individual owing a seriously delinquent tax debt (section 7345 certification) with respect to the periods at issue and that the Department of State had been notified of the section 7345 certification.
MEMORANDUM OPINION HALPERN, Judge: Respondent has certified petitioner under section 7345 as an individual having a seriously delinquent tax debt.1 Petitioner challenges the certification as erroneous, arguing that, because respondent failed to send him statutory notices of deficiency in tax for five of the six tax years underlying respondent’s certification, he owes no tax for those years and his remaining tax debt is not
4, 8–9 (2023) (collecting cases in which voluntary dismissal was permitted and concluding that voluntary dismissal was appropriate for a petition under section 7345); Joseph E.
United States Tax Court 161 T.C. No. 2 ZOLA JANE PUGH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent ————— Docket No. 17992-19P. Filed August 14, 2023. ————— R certified P to the Secretary of State under I.R.C. § 7345 as an individual with a “seriously delinquent tax debt.” The State Department accordingly refused to renew P’s U.S. passport. P petitioned the Court for review of R’s certification pursuant to I.R.C. § 7345(e). R filed two successive Motions for Summary Judgment, one o
Section 7345, enacted in 2015, is captioned “Revocation or Denial of Passport in Case of Certain Tax Delinquencies.”1 It provides that, if the Commissioner certifies that an indi- vidual has a “seriously delinquent tax debt,” that certification shall be transmitted 1All statutory references are to the Internal Revenue Code in effect at all relevant