Procedurally Taxing: Passport Revocation Cases Part 2 (November 10, 2021)

Keith Fogg, Clinical Professor of Law at Harvard Law, has made available for download his article, “Passport Revocation Cases Part 2” published on the Procedurally Taxing blog. The article begins as follows:

Yesterday, I discussed two recent passport revocation cases, United States v. Hupp and Franklin v. United States. Today, I look at Tenth Circuit and Tax Court cases involving similar issues decided earlier this year.

The Tax Court decision in Rowen v. Commissioner, 156 T.C. No. 8 (2021) addresses the constitutionality of the passport revocation provision from the perspective of the power that IRC 7435 gives to the IRS.  Because it finds that the IRS does not play a decisive role in restricting a taxpayer’s right to international travel, the Tax Court grants summary judgment to the IRS on the constitutional argument.

The Rowen case provides some reason for believing that the taxpayer in Maehrhad the right idea to sue the State Department rather than the IRS.  The Tax Court states that Mr. Rowen’s argument that IRC 7345 violates the 5thAmendment right to international travel has no merit because:

Click here to view Keith Fogg’s summary of “Passport Revocation Cases Part 2”

Posted by Anthony Tran, Associate Editor, Wealth Strategies Journal

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