Cases involving Passport Revocation are now coming before the Tax Court.

Seriously Delinquent Tax Debt is an Individual's Unpaid, Legally Enforceable Federal Tax Debt Totaling more than $52,000, including Interest and Penalties, for which:

1. Notice of Federal Tax Lien has been Filed and All Administrative Remedies under IRC § 6320 have Lapsed or been Exhausted.

or

2. Levy has been Issued Seriously Delinquent Tax Debt is Limited to Liabilities incurred under Title 26 of the United States Code.

The Internal Revenue Sevice (IRS) cerifies to The U.S. Department of State (State Department), the Names of those with Debt who Qualify.

In Rowen, 156 TC No. 8, a Man who Owed $475,000 in Delinquent Taxes over Multiple Years, Claimed that the IRS Erroneously Certified his Debt to Department of State.

The Tax Court decided IRS acted Properly and Tossed the Case.

The Biden Administration wants IRS to Beef-Up its Enforcement Activities, and it's Proposing more Money for thr IRS for this purpose. In Total, the Proposal would hike IRS's Enforcement Budget by $900 Million.

The Extra Funding would allow IRS to Conduct More Audits of Wealthy Individuals and Large Corporations.

In 2019, IRS Audited 2.4% of Individuals reporting $1 Million or More of Income on their Returns. This is way down from 8.36% in 2010.

As for Large Regular Corporations, those with Assets in excess of $10 Milion, IRS in 2019 Audited between 3.2% and 49.9% of them, depending on their Size, far Lower than the 2010 Exam Coverage, which ranged from 13.4% to 98%.

Congress will likely give the IRS Funding, but Not as much as the IRS wants.










NYC Wins When Everyone Can Vote! Michael H. Drucker