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RUESCH v. C.I.R.

Docket No. 20-3493-ag August Term, 2021.

25 F.4th 67 (2022)

Vivian RUESCH, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Second Circuit.

Decided: January 27, 2022.

Attorney(s) appearing for the Case

Frank Agostino ( Phillip J. Colasanto , Andrew D. Lendrum , on the brief), Agostino & Associates, P.C., Hackensack, NJ, for Petitioner-Appellant Vivian Ruesch.

Marion E.M. Erickson , Attorney, Tax Division ( Michael J. Haungs , Attorney, Tax Division, on the brief), for David A. Hubbert , Acting Assistant Attorney General, Tax Division, United States Department of Justice, Washington, D.C., for Respondent-Appellee Commissioner of Internal Revenue.

Before: KEARSE, LOHIER, and LEE, Circuit Judges.

Under 26 U.S.C. § 7345, if the Internal Revenue Service ("IRS") certifies that an individual taxpayer has a "seriously delinquent tax debt," the Secretary of the Treasury must transmit the certification to the Secretary of State, who is then authorized to deny, revoke, or limit the taxpayer's passport. In 2018 the Commissioner of Internal...

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