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IRS to Start Passport Revocation for Seriously Delinquent Taxpayers

The IRS published on its website, Update on Passport Certifications and Taxpayer Advocate Service, that it is stopping its temporary program under which it wasn't certifying taxpayers for passport revocation etc., if the taxpayer had delinquent tax debt but also had an open Taxpayer Advocate Service (TAS) case.

On September 9, 2019 we posted, IRS to Temporarily Stop Passport Revocations for Taxpayer With Cases at the TAS, where we discussed that in a memorandum to Tax Advocate Service (TAS) employees, the TAS has stated that the IRS will temporarily decertify taxpayers with open TAS cases. Decertification means that taxpayers with seriously delinquent tax debts will, temporarily, not be at risk of having their passports revoked by the State Department merely because of those seriously delinquent tax debts.

Now The IRS Has Found That Excluding Cases From Certification Solely On The Basis That The Taxpayer Is Seeking Assistance From TAS Could Allow A "Won't Pay" Taxpayer To Circumvent The Intent Of The Legislation
To Obtain Or Renew A Passport.

Following the review of relevant considerations regarding these procedures, the IRS has determined that a blanket, systemic exception for anyone with an open TAS case is overly broad and could undermine the effectiveness of Code Sec. 7345 to collect a seriously delinquent tax debt.
The IRS will not certify a taxpayer as owing a seriously delinquent tax debt to the State Department or will reverse a certification for a taxpayer:
  • Who is in bankruptcy,
  • Who is identified by the IRS as a victim of tax-related identity theft,
  • Whose account the IRS has determined is currently not collectible due to hardship,
  • Who is located within a federally declared disaster area,
  • Who has a request pending with the IRS for a good faith installment agreement,
  • Who has a pending good faith offer-in-compromise with the IRS, or
  • Who has an IRS accepted adjustment that will satisfy the debt in full.

    If You Have Seriously Delinquent Tax Debts,
    You Should Consult with Experienced Tax Attorneys!
 
There Are Several Ways Taxpayers Can Avoid Having the IRS Request That the State Department Revoke Your Passport.  
 
 
 
Contact the Tax Lawyers at 
Marini & Associates, P.A.
 
 
for a FREE Tax Consultation Contact us at:
Toll Free at 888-8TaxAid (888)882-9243.
     
     

    Read more at: Tax Times blog

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