Notice CC-2018-005: How Chief Counsel Attorneys Handle Passport Actions
admin2018-12-08T22:23:31+00:00By Mary Lundstedt, Esq. On April 5, 2018, the Chief Counsel's Office provided advice in Notice CC-2018-005 to Chief Counsel attorneys who handle I.R.C. §7345 passport actions. The Chief Counsel's Office detailed both the certification and reversal processes for "seriously delinquent taxpayers," as well as the procedures for the judicial [...]