Opinion
1527-21P
10-04-2022
BLAKE M. ADAMS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Emin Toro Judge
This case was assigned to the undersigned judge for trial or other disposition on February 8, 2022.
On September 13, 2021, respondent filed a Motion for Summary Judgment (Doc. 5). On March 14, 2022, petitioner filed a competing Motion for Summary Judgment (Doc. 14). Respondent filed a Response to Petitioner's Motion for Summary Judgment on April 15, 2022 (Doc. 17).
In his Motion for Summary Judgment, petitioner states: "IRS referral of passport denial of passport and revocation of passport of Petitioner must be reversed by this Court." Pet'r's Mot. For Summ. J. 5. He further states that "[t]aking Petitioner's passport over taxes is a clear denial of petitioner's right to international travel, which is unconstitutional," id., and that this Court "is now fully empowered by Congress to address the constitutionality of the denial of Petitioner's passport for owing taxes to Respondent," id. at 8.
The record in this case does not establish whether the Secretary of State has taken any adverse action with respect to petitioner or whether petitioner's passport remains in effect. Upon due consideration, it is hereby
ORDERED that, on or before October 17, 2022, the parties shall file with the Court a joint report (or, if that is not expedient, then separate reports) describing any adverse actions taken by the Secretary of State with respect to petitioner and the current status of petitioner's passport.