IRS Announces Plans to Move Forward with Passport Revocation Program

Jed M. Silversmith and Jeffrey M. Rosenfeld

U.S. citizens who owe more than $50,000 in unpaid federal taxes are at substantial risk of having their U.S. passports revoked within the next few months. In December 2015, Congress enacted legislation requiring the IRS to provide a list of names to the State Department of individuals with “seriously delinquent tax debt.”¹ That term was defined in the statute to mean tax debt of over $50,000, including interest and penalties.  26 U.S.C. § 7345(b). The legislation also requires that the State Department refuse to issue new passports and gives the State Department discretion to revoke currently issued passports. See 22 U.S.C. § 2714A. Continue reading