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- Title
Passport Revocation for Seriously Delinquent Tax Debt.
- Authors
Erdmann, Charlotte A.
- Abstract
The article provides information on U.S. Internal Revenue Code section 7345 which allows the U.S. Internal Revenue Service (IRS) to certify to the secretary of state that an individual has a seriously delinquent tax debt that will cause the secretary of state to deny, revoke or limit a passport. Topics covered include exceptions to the seriously delinquent tax debt definition, reversal of certification and how taxpayers may be able to avail themselves of the IRS Collection Appeals Program.
- Subjects
UNITED States. Internal Revenue Code; CERTIFICATION; PUBLIC debts; UNITED States. Internal Revenue Service
- Publication
Florida Bar Journal, 2019, Vol 93, Issue 4, p41
- ISSN
0015-3915
- Publication type
Article