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ADAMS v. COMMISSIONER OF INTERNAL REVENUE

Docket No. 1527-21P.

160 T.C. No. 1

BLAKE M. ADAMS, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Tax Court.

Filed January 24, 2023.

Attorney(s) appearing for the Case

Blake M. Adams, pro se.

Christina L. Holland and John S. Hitt , for respondent.

OPINION

In this passport case, petitioner, Blake M. Adams, seeks review pursuant to section 7345(e)1 of the Commissioner of Internal Revenue's certification to the Secretary of State that Mr. Adams has a "seriously delinquent tax debt" related to tax years 2007, 2009, 2010, 2011, 2012, 2013, 2014...

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