Provisions that revoke passports for taxpayers with unpaid tax debts and require the IRS to use third-party debt collectors were included in the Fixing America’s SurfaceTransportation Act, P.L. 114-94, which was recently enacted.
The Act requires the Secretary of State to deny, revoke, or limit the passport of any person who the IRS certifies has a seriously delinquent tax debt, defined as in excess of $50,000, for which a notice of lien or a levy has been filed, unless the individual is making timely payments under an agreement with the IRS.
The act also requires the IRS to enter into tax collection contracts with third parties for the collection of certain outstanding inactive tax receivables.
Source:The Tax Advisor February 2016
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