MMM’s Barclay Taylor recently wrote an article titled “IRS Continues Revoking Passports for Unpaid Taxes” for Tax Notes Federal. The article discusses recent announcements suggesting that the IRS is resuming its efforts to collect unpaid taxes from taxpayers after collection activities were put on hold during the COVID-19 pandemic. One of the IRS’s powers to enforce collection is working with the State Department to deny, revoke, or limit the U.S. passports of individuals with outstanding tax debts.
As a result of the Fixing America’s Surface Transportation Act enacted by Congress in 2015, the IRS is authorized to certify an individual’s unpaid tax as a seriously delinquent tax debt (SDTD) and work with the State Department to enforce passport sanctions. Taylor explains the key provisions and procedures that tax practitioners need to know.
Read the full article here. A Tax Notes subscription is required.
