No, Judge Ronald L (“Ingenuity”) Buch is not relitigating this contentious matter. He’s just using the opinion as an example of a ” challenged action… so short in duration that it cannot be fully litigated.” Order, at p. 6. And a Section 7345 passport grab is not one such, as the grab can go on indefinitely or at least until the delinquent tax, chops, add-ons and interest have been paid.

Katherine McDonald, Docket No. 21077-21P, filed 7/21/22, claims the grab of her passport is unconstitutional, but since IRS folds the grab, that’s moot.

This is a rerun of Ruesch, for which see my blogpost “Ruesch to Judgment,” 6/25/20. IRS pulled Kath’s IA wrongfully, the phone, fax, and mail address for appeals were all wrong or nonworking, and a simple “oops” became a maelstrom of mistakes. No wonder Kath was peeved. Her trusty attorneys got IRS to fold, but no one likes to pay money to straighten out someone else’s mistakes. Hence the constitutionality fracas.

Judge Ingenuity Buch says if IRS tries it again, it’s new facts and can be litigated afresh. And Kath’s tax nodules were blocked; I’m not sure what those are, but Judge Ingenuity Buch thinks it works to prevent a subsequent grab on these facts. See Order at p. 5, footnote 5.

So the grab is out, and Kath is out. But read the facts here: would you go for admins and legals?