Most Serious Problem: Passports

A 2015 law requires the Department of State to deny an individual’s passport application and allows it to revoke or limit an individual’s passport if the IRS has certified the individual as having a seriously delinquent tax debt (i.e. tax debt exceeding $50,000 (adjusted for inflation), including assessed interest and penalties). Although the IRS will not implement the program until early 2018, its proposed procedures and policies raise concerns. The failure to provide adequate notice and to exclude taxpayers exercising certain administrative rights will harm taxpayers. Although the Department of State will hold passport applications open for 90 days before rejecting them, this may not be enough time for taxpayers to resolve their debts and be decertified.

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