IRS program to revoke or restrict your passport for delinquent taxes has been determined to impair taxpayer rights!
National Taxpayers Rights Objectives Report to Congress Fiscal Year 2019
Some IRS Procedures for the Certification Program Related to Denial or Revocation of Passports Ignore Legislative Intent and Impair Taxpayer Rights
In early 2018, the IRS began implementing the legislatively-directed program to certify taxpayers’ seriously delinquent tax debts to the Department of State.2 Under the law, the Department of State must deny an individual’s passport application and may revoke or limit an individual’s passport if
the IRS has certified the individual as having a seriously delinquent tax debt. This term refers to an “unpaid, legally enforceable federal tax liability of an individual,” which has been assessed, is greater than $51,000, and meets either of the following criteria: (1) a notice of lien has been filed under Internal Revenue Code (IRC) § 6323 and the Collection Due Process (CDP) hearing rights under IRC § 6320 have been exhausted or lapsed; or (2) a levy has been made under IRC § 6331.3
Although the IRS began by certifying only about 1,500 taxpayers in February, it had certified 9,356 taxpayers as of May 4, 2018.4 The IRS will increase certification by five to ten percent each week until it certifies all taxpayers meeting the criteria.5 After that, certifications will occur systemically on a weekly basis. Although the number of taxpayers eligible for certification fluctuates, as of April 2018 there were approximately 436,400 taxpayers who met certification criteria and did not meet a discretionary or statutory exclusion.6 TAS has been working with the Small Business/Self-Employed (SB/SE) division to ensure the IRS’s plans and procedures support the purpose of the statute and protect taxpayer rights.
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