News & Analysis as of

Passports Tax Debt Internal Revenue Code (IRC)

Foodman CPAs & Advisors

Revocación O Denegación De Pasaporte Continúa

El 1/1/24, el IRS actualizó su página de revocación o denegación de pasaporte en casos de ciertos impuestos no pagados. La Sección 7345 del Código de Rentas Internas requiere que el Departamento del Tesoro de los EE. UU....more

Foodman CPAs & Advisors

Passport Revocation Or Denial Continues

On 1/1/24, the IRS updated its Passport Revocation or Denial Page in cases of certain unpaid taxes. Section 7345 of the Internal Revenue Code requires the U.S. Department of the Treasury to notify the U.S. Department of...more

Gray Reed

Travel Alert: How IRS Debt Can Affect Your Passport

Gray Reed on

By law, the IRS certifies taxpayers with “seriously delinquent” tax debts to the Department of State affecting passport status and renewal when certain conditions or thresholds are met. The IRS will send a Notice called a...more

Freeman Law

Tax Court in Brief | Belton v. Comm'r | Seriously Delinquent Tax Debt” and IRS Requirement to Comply with Lien Procedure

Freeman Law on

Summary: Petitioners, Willard Belton and Martha-Alexander Belton (Petitioners or Beltons) seeks review pursuant to section 7345(e), challenging the IRS’s certification to the Secretary of State that Petitioners had a...more

Freeman Law

Tax Court in Brief | Adams v. Comm’r | “Seriously Delinquent Tax Debt” and Passport Revocation

Freeman Law on

Summary: Petitioner, Blake M. Adams, seeks review pursuant to section 7345(e) of the IRS’s certification to the Secretary of State that Adams has a “seriously delinquent tax debt” related to tax years 2007, 2009, 2010, 2011,...more

Freeman Law

Passport Revocations Under Section 7345

Freeman Law on

One of the little-known tools in the IRS collection tool belt is the ability to revoke a taxpayer’s passport where the taxpayer has a “seriously delinquent tax debt.”...more

Burr & Forman

I’m Seeking to Renew or Obtain a U.S. Passport to Travel Abroad but I owe IRS Taxes – What do I do?

Burr & Forman on

The Fixing America’s Surface Transportation (FAST) Act, signed into law December 4, 2015, created new Internal Revenue Code § 7345 which requires the IRS to notify the United States State Department when an individual is...more

Rosenberg Martin Greenberg LLP

COLLECTION—When Uncle Sam Crosses the Border: What is in the IRS International Collection Toolbox?

The Internal Revenue Service (“IRS”) faces many challenges when attempting to collect unpaid taxes from taxpayers with foreign assets who reside abroad (“international delinquent taxpayer” or “IDT”). Common obstacles include...more

Foodman CPAs & Advisors

¿Está su pasaporte en riesgo?

Los Contribuyentes Estadounidenses con facturas de impuestos vencidas que han sido identificados por el IRS corren el riesgo de perder los privilegios de pasaporte de los EE. UU.  ...more

Foodman CPAs & Advisors

Is your Passport at Risk?

Certain US Taxpayers that have been identified by IRS with overdue tax bills maybe at risk of losing US passport privileges.  IRS has been trying to encourage US Taxpayers that are seriously behind on their taxes to pay what...more

Rosenberg Martin Greenberg LLP

IRS Reminds Taxpayers of Its Ability to Revoke Passports and Deny Passport Applications: What You Need to Do If You Plan to Travel...

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...more

Foodman CPAs & Advisors

No Ponga en Peligro su Pasaporte: ¡El Departamento de Estado de los Estados Unidos se mantiene indemne!

La habilidad del IRS de poder negar o revocar los Pasaportes de los Contribuyentes con "deuda tributaria gravemente morosa" es un problema serio que actualmente enfrentan los Contribuyentes de los Estados Unidos....more

Cole Schotz

IRS To Begin Revoking U.S. Passports Of Delinquent Taxpayers

Cole Schotz on

Beginning January 1, 2018, the IRS will begin implementing Section 7345 of the Internal Revenue Code to certify tax debt to the State Department. This will allow the State Department to revoke or withhold the issuance of...more

Foodman CPAs & Advisors

Watch out if you are an Expatriate US Passport Holder with Tax Debt and receive Notice CP-508C!

According to the US Department of State, there are approximately nine (9) Million US passport holders living overseas. There continues to be a misimpression by certain US Taxpayers living overseas that they are not required...more

Butler Snow LLP

No Tax, No Travel

Butler Snow LLP on

If you are not expecting a refund this year, you may be wondering what taxes have to do with your travel plans. A little over a year ago, Congress passed a law to authorize funding for highways known as “Fixing America’s...more

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