In 2015, a new section was added to the H.R. 22 FAST Act.
Labelled 7345, the title of the new section is the “Revocation or Denial of Passport in Case of Certain Tax Delinquency” and signed into law. Basically the law states that if your a US Citizen and you owe Federal taxes, the Internal Revenue Service (IRS) can notify the State Department. The US State Department will not issue or renew a passport after receiving certification from IRS.
Taxes are defined as “seriously delinquent tax debt is an individual’s unpaid, legally enforceable tax debt totally more than $50,000 ( including interest and penalties. but subject to an inflation adjustment) for which;
1. A notice of federal tax lien has been filed, and all administrative remedies have lapsed or been exhausted.
2. A levy has been issued
The IRS is required to notify the passport holder in writing at the time the IRS certifies seriously delinquent tax debt to the State Department. The IRS is also required to notify the passport holder at the time it reverses the certification. Before denying a passport, the State Department will hold your application for 90 days to allow
1. Resolve any erroneous certification issues.
2. Make a full payment of the tax debt
3. Enter into a satisfactory payment alternative with the IRS.
If the tax debt is fully satisfied or becomes legally unenforceable or erroneous..the IRS will notify the State Department of reversal of the certification.
If you cant pay the full amount you owe, you can make alternative payment arrangements such as installation arrangement. If your passport is cancelled or revoked, after your certified, you must resolve the tax debt by paying the debt in full , making alternative payment arrangements or showing that the certification is erroneous.
To commence 2017…
