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Your Passport Can Be Revoked for Seriously Delinquent Tax Debt

The Fixing America’s Surface Transportation Act (“FAST Act”) signed into law by President Obama on December 4, 2015, adds another weapon to the collection arsenal of the Internal Revenue Service – revocation of your passport. The FAST Act added a new section 7345 to the Internal Revenue Code, which requires the Internal Revenue Service to notify the U.S. State Department if an individual is certified to have a “seriously delinquent tax debt”. The U.S. State Department then may deny, revoke or limit the individual’s passport.

A seriously delinquent tax debt generally means an unpaid federal tax liability:
1. which has been assessed by the Internal Revenue Service;
2. which is greater than $50,000, including interest and penalties; and
3. with respect to which, either:
a. a notice of federal tax lien has been filed and all administrative rights have been exhausted or lapsed; or
b. a levy has been made.

Beginning 2017, the $50,000 threshold will be annually adjusted for inflation.
If you have a seriously delinquent tax debt which cannot be paid, there remains a number of actions you can take to maintain your passport. Depending on your individual circumstances, these actions may include paying the tax debt under an installment agreement or an offer-in-compromise with the Internal Revenue Service, requesting a collection due process hearing, or requesting for innocent spouse relief.

For more information, please contact any of the following tax attorneys at Onda, LaBuhn, Rankin & Boggs Co., LPA: Robert J. Onda at (614) 716-0500 or [email protected]; Todd A. Ernsberger at (614) 716-0500 or [email protected]; and Brian K. Kim at (614) 716-0500 or [email protected]

Posted on Thursday, January 28th, 2016 at 10:07 pm and filed under News and Press.

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