Source: https://www.taxattorneyvirginia.com/notice-cc-2018-005-how-chief-counsel-attorneys-handle-passport-actions/
Timestamp: 2019-01-17 18:57:46
Document Index: 377648128

Matched Legal Cases: ['§7345', '§6323', '§6331', '§7345', '§7345', '§7345', '§7482', '§ 32101']

Notice CC-2018-005: How Chief Counsel Attorneys Handle Passport Actions - TaxAttorneyVirginia.com
Posted on May 30, 2018 June 19, 2018 by Danielle Merritts
Under the Fixing America’s Surface Transportation Act (FAST Act), the State Department must deny a passport application by any individual certified by the IRS as having a “seriously delinquent tax debt.” [1] Additionally, the FAST Act authorizes the State Department to revoke a passport held by an individual with seriously delinquent tax debt. The certification process itself is governed by I.R.C. §7345, which also provides taxpayers a limited right to judicial review.
The IRS must have filed a notice of federal tax lien under I.R.C. §6323,[5] or levied under §6331 with respect to the liability.[6]
First, the Notice emphasizes that judicial review under I.R.C. §7345 does not include review of the amount of the liability. Secondly, since I.R.C. §7345(e) lacks a specific period of limitations within which a certification action may be brought, the Notice explains that a period of six-years will apply.[10] Thus, individuals will have six years from the issuance of a certification notice to bring an action. Finally, as I.R.C. §7345(e) also fails to specify the scope or standard of review for certification actions, the Notice provides that “review should be limited to the Service’s records and whether the certification or failure to reverse the certification was ‘arbitrary, capricious, an abuse of discretion, or otherwise not in accordance with law.'”[11] Significantly, the Notice advises that for certification actions arising in Tax Court, I.R.C §7482(b)(1) places appellate venue in the U.S. Court of Appeals for the District of Columbia Circuit.
[1] See Fixing America’s Surface Transportation Act, Pub. L. No. 114-94, § 32101(e), 129 Stat. 1311, 1732 (2015).
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