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RUESCH v. COMMISSIONER

Docket No. 6188-19P.

154 T.C. 289 (2020)

154 T.C. No. 13

VIVIAN RUESCH, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed June 25, 2020.

Attorney(s) appearing for the Case

Frank Agostino, Phillip J. Colasanto, and Andrew D. Lendrum, for petitioner.

Christina L. Holland, Douglas S. Polsky, and Christopher D. Davis, for respondent.

OPINION

This passport case is before the Court on dispositive motions filed by the Internal Revenue Service (IRS or respondent). Section 7345, enacted in 2015, is captioned "Revocation or Denial of Passport in Case of Certain Tax Delinquencies."1 It provides that, if the Commissioner certifies...

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