A little-known tax provision buried in the FAST Act (signed into law Dec. 4/15) is new Tax Code section 7345 providing for passport revocations or denials to certain delinquent taxpayers (effective Jan. 1, 2016).
Taxpayers with a “seriously delinquent tax debt” (generally, over $50,000 (indexed annually) that is the subject of a lien or levy) may be affected. Exceptions include such debts that are under an installment agreement or OIC, or suspended due to CDP hearings. The law authorizes the IRS to disclose relevant tax information to the State Department.
See FAST Act §32101 here: http://thomas.loc.gov/cgi-bin/cpquery/?&dbname=cp114&sid=cp114SczUN&refer=&r_n=hr357.114&item=&&&sel=TOC_1418585&
By
Marc Lovell
posted