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Current Federal Tax Developments · Mar 3, 2026

Tax Court Affirmation of Passport Certification Under I.R.C. § 7345 Despite Taxpayer Victimization

Tax Brief summary and classification of the original reporting.

Bottom Line

💡 Tax Court Affirmation of Passport Certification Under I.R.C. § 7345 Despite T.... Worth reviewing for potential client impact.

Summary

In Kavan Shaban v. Commissioner of Internal Revenue, T.C. Memo. 2026-24, the taxpayer, Kavan Shaban, is a medical doctor who co-owns a group of family businesses, including Persona Doctors HQ, LLC (PersonaHQ). In 2007, Mr. Shaban hired his brother, Shevan, to serve as the business manager. Shevan...

Classification

Category: fyiPriority: importantReason: Contains 'tax court' - significant update

Applies To

10401065payroll

Affected Groups

Individual return preparers, Partnership/LLC preparers, Payroll/employment tax specialists

Related Topics

Original Source

We aggregate public tax updates and provide AI-assisted summaries. Please read the original reporting for full details.

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