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Tag Archive for IRS Passport Revocation

Passport Revocation By The IRS: What You Need To Know

Olivier Wagner, Passport Revocation By The IRS

More than a year ago, Congress passed law HR 22. It resulted in IRC section 7345 “Revocation or denial of passport in case of certain tax delinquencies”

This is a far-reaching law which covers all taxpayers owing more than $50,000 in back taxes. The intent of the taxpayer to leave the country is not a criterion. Nor it is limited to criminal cases, civil penalties are enough.

Before the IRS can revoke your passport, or prevent you from obtaining a new one, these seriously delinquent tax debt needs to be debt for which a:

  • The government has issued a notice of federal tax lien and all administrative remedies under IRC § 6320 have lapsed or been exhausted
  • The government has issued the levy

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How Can Tax Debt Affect My Passport?

How Can I Undo IRS Passport Revocation?

As we observed previously, there are considerable parallels between losing your drivers’ license for non-driving reasons and losing your passport for non-travel reasons. The IRS cannot suspend your license, because it is a federal agency with no jurisdiction in that area. But your U.S.-issued passport is another matter.

Courts have consistently held that traveling abroad is a privilege and not a right. That stance allows government agencies to invent their own rules when it comes to things like IRS passport revocation.

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