Executive Summary
Solely opening or maintaining an open case with the Taxpayer Advocate Service (TAS) will no longer suspend IRS Certification to the Secretary of State with regard to a taxpayer’s seriously delinquent tax debt.
DISCUSSION
On December 4th, 2015, Public Law 114-94 “Fixing America’s Surface Transportation Act” (“FAST”) was signed into law by President Obama. More commonly referred to as the highway bill, FAST authorizes the spending of approximately $205BB on highways and $48BB on transit projects over a five-year period.[1] Included in the legislation is a provision generally requiring the revocation or denial of passports in the case of certain unpaid taxes.[2] According to the IRS, the program has resulted in $1.2 billion in tax payments from taxpayers who the IRS certified to the State Department as being seriously delinquent in their tax debt.[3]
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