Adams v. Commissioner, 160 T.C. No. 1 (U.S.T.C. January 24, 2023)
Last month, the U.S. Tax Court considered a pro se litigant’s challenge to the Commissioner’s decision to revoke his passport over $1.2 million in assessed tax liability. Cross motions for summary judgment were filed, with Adams alleging that the tax liabilities assessed were improper and that revoking his passport was unconstitutional. The Tax Court held that it lacked jurisdiction to consider the constitutional challenge and that the revocation was proper because there is no requirement under the Internal Revenue Code that the tax was properly assessed, just that it
Continue Reading Tax Court Affirms Passport Revocation, Lacks Jurisdiction for Constitutional Challenge