On December 4, 2015, President Obama signed into law Public Law 114-94, The FAST Act f/k/a HR 22 – Surface Transportation Reauthorization Reform Act of 2015. As part of its many provisions, new Section 7345 of the Internal Revenue Code was enacted.
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.”