Your new client is preparing for a business trip abroad. He was just notified by the IRS that he has a seriously delinquent tax debt. Client received a CP508C Notice that informed him the tax debt was certified to the secretary of state under section 7345. Prepare a Memo for your client that discusses the operation of section 7345 and how the Notice that he received will impact his travel plans. Your memo must also discuss the two (2) recent