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Internal Revenue Code (IRC) Debt Collection Passports

Freeman Law

Tax Court Has De Novo Review Over Tax-Related Passport Denial/Revocation Cases

Freeman Law on

In a recent case of first impression, the U.S. Tax Court has held that it does not have to rely solely upon the administrative record in determining whether the IRS erroneously certified a taxpayer as having a seriously...more

Rosenberg Martin Greenberg LLP

COLLECTION—When Uncle Sam Crosses the Border: What is in the IRS International Collection Toolbox?

The Internal Revenue Service (“IRS”) faces many challenges when attempting to collect unpaid taxes from taxpayers with foreign assets who reside abroad (“international delinquent taxpayer” or “IDT”). Common obstacles include...more

Rosenberg Martin Greenberg LLP

IRS Reminds Taxpayers of Its Ability to Revoke Passports and Deny Passport Applications: What You Need to Do If You Plan to Travel...

Last week, the Internal Revenue Service (“IRS”) published another friendly reminder that it was recently vested with the authority to revoke passports and deny passport applications for those with “seriously delinquent tax...more

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