International Financial Law Prof Blog

Editor: William Byrnes
Texas A&M University
School of Law

Wednesday, February 14, 2018

IRS to Revoke U.S. Passports for Tax Debts Starting February 2018

Caplin & Drysdale reports:  As detailed in our prior alert (here), Congress enacted Fixing America’s Surface Transportation Act (the “FAST Act”) in December 2015 and authorized the Internal Revenue Service (“IRS”) to notify the Department of State (“State Department”) when any individual has a “seriously delinquent tax debt.” After receiving notice, the Secretary of State may deny that person the right to use, obtain, or renew a U.S. passport. Though the law was enacted more than two years ago, the IRS has not yet implemented it. That will soon change, as IRS deputy chief counsel (Operations), Drita Tonuzi, indicated during the American Bar Association midyear meeting that the IRS will begin sending certifications of seriously delinquent tax debts to the State Department this month.

Read the full analysis and its impact here.

https://lawprofessors.typepad.com/intfinlaw/2018/02/-irs-to-revoke-us-passports-for-tax-debts-starting-february-2018.html

Tax Compliance | Permalink

Comments

Post a comment