IRS Reminds Taxpayers of Its Ability to Revoke Passports and Deny Passport Applications

What You Need to Do If You Plan to Travel Abroad and Have Unpaid Federal Taxes

WRITTEN BY: Rosenberg Martin Greenberg LLP
Last week, the Internal Revenue Service (“IRS”) published another friendly reminder that it was recently vested with the authority to revoke passports and deny passport applications for those with “seriously delinquent tax debts.”  Within that notice, the IRS reminded taxpayers that they may not be able to obtain or renew passports if they owe federal taxes.  The IRS also advised these taxpayers that they should “take prompt action to resolve their tax issues.”  Potentially affected taxpayers – i.e., those with unresolved tax liabilities – should have a thorough understanding of the boundaries of I.R.C. § 7345 and IRS collection procedures before contacting the IRS.

As written about previously here, the Fixing America’s Surface Transportation Act (“FAST Act”) of 2015 mandates that the State Department deny any passport application for an individual, or revoke any previously issued passport for an individual, if the IRS certifies that the individual has a “seriously delinquent tax debt.”  That means that any taxpayers owing more than $52,000 in total back taxes, penalties, and interest – and for which the period to challenge through a Collection Due Process hearing has expired – could be subject to…

Read more…you’ll find the ARTICLE HERE on JDSupra’s website

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