MATTSON v. COMMISSIONER OF INTERNAL REVENUE

Docket No. 16982-18P.

T.C. Memo. 2022-118

ERIC P. MATTSON, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Tax Court.

Filed December 6, 2022.


Attorney(s) appearing for the Case

Eric P. Mattson, pro se.

Lisa P. Lafferty , Douglas S. Polsky , and John S. Hitt , for respondent.


MEMORANDUM OPINION

This passport case was commenced pursuant to section 7345(e).1 The issue before the Court is whether the Internal Revenue Service (IRS or respondent) erroneously certified petitioner, Eric Mattson, to the U.S. Department of State (State Department) as a person with a "seriously...

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