Therefore, as the evidence shows, and the Government attorneys and the Court misconstrue, no notice of deficiency was ever sent to me, no valid assessment was ever made against me, and the 3-year statute of limitations on assessment and collection has expired, which renders my alleged federal income tax liability uncollectible.
Passport Lawsuit Initiated by Jeff Maehr
The narrower purpose of this amended complaint is to challenge the Government’s purported revocation of Mr. Maehr’s passport under the FAST Act, 26 U.S.C. § 7345. This recently-enacted statute directs the IRS to provide the State Department with a list of citizens who owe tax debts above $50,000. The State Department then revokes the passport of, or does not issue a passport to, any person on that list.