January 11, 2016

Robert E. Forrest authors “New Internal Revenue Code Provision Permits Revocation or Denial of Passport for Certain Taxpayers with Tax Debts”

This section authorizes the revocation or denial of passports to individuals in the case of certain tax delinquencies, potentially hampering or altogether preventing travel by affected United States citizens. The passage of this provision is the culmination of efforts begun years ago by Senator Lindsay Graham of South Carolina. The IRS will now transmit certification to the Secretary of State for action with respect to denial, revocation, or limitation of a passport with respect to an individual who has a “seriously delinquent tax debt.”

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