Door Open for Challenges to Passport Revocation Tax Rules (1)

Individuals may still have success using constitutional arguments to challenge the government’s ability to revoke their passports for overdue taxes, despite the U.S. Tax Court rejecting such an attempt in its first decision on the issue.

In the March 30 opinion from the full Tax Court bench, a concurrence from Judge L. Paige Marvel noted that the court viewed the issue narrowly in the opinion, which ruled that a tax code provision laying out rules for passport revocation doesn’t violate the due process clause of the Fifth Amendment. Marvel’s concurrence also noted the opinion “does not foreclose a constitutional challenge” ...