Fraud Friday: A right to international travel


After failing to file returns and pay taxes for five years, the IRS certified the taxpayer as having a seriously delinquent tax debt which resulted in his passport being denied. The taxpayer argued that he never received any of the deficiency notices from the IRS, and that he didn’t actually owe any of the tax due. He also argued that a right to international travel is a fundamental right and that the Tax Court should declare unconstitutional a statute that allows or requires the Secretary of State to deny or take away an individual’s passport for nonpayment of taxes. (Kaebel v. Comm., TCM 2021-109)

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