Cases involving passport revocations are now coming before the Tax Court.
A federal statute allows the Department of State to deny or revoke U.S. passports of individuals with federal tax debts of $54,000 or more on whom a tax lien or levy has been filed.
The IRS certifies to State the names of those with debt who qualify. In this case, a man who owed $475,000 in delinquent taxes over multiple years claimed that the Revenue Service erroneously certified his debt to State. The Court decided IRS acted properly and tossed the case.
Rowen, 156 TC No. 8