Sec. 202. Revocation or denial of passport and passport card in case of certain unpaid taxes
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Subchapter D of chapter 75 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section: If the Secretary receives certification by the Commissioner of Internal Revenue that any individual has a seriously delinquent tax debt in an amount in excess of $50,000, the Secretary shall transmit such certification to the Secretary of State for action with respect to denial, revocation, or limitation of a passport or passport card pursuant to section 4 of the Act entitled An Act to regulate the issue and validity of passports, and for other purposes , approved July 3, 1926 ( 22 U.S.C. 211a et seq. ), commonly known as the Passport Act of 1926 .
For purposes of this section, the term seriously delinquent tax debt means an outstanding debt under this title for which a notice of lien has been filed in public records pursuant to section 6323 or a notice of levy has been filed pursuant to section 6331, except that such term does not include— a debt that is being paid in a timely manner pursuant to an agreement under section 6159 or 7122, and a debt with respect to which collection is suspended because a collection due process hearing under section 6330, or relief under subsection (b), (c), or
(f)of section 6015, is requested or pending. In the case of a calendar year beginning after 2016, the dollar amount in subsection
(a)shall be increased by an amount equal to— such dollar amount, multiplied by the cost-of-living adjustment determined under section 1(f)(3) for the calendar year, determined by substituting calendar year 2015 for calendar year 1992 in subparagraph
(B)thereof. If any amount as adjusted under the preceding sentence is not a multiple of $1,000, such amount shall be rounded to the next highest multiple of $1,000. . The table of sections for subchapter D of chapter 75 of the Internal Revenue Code of 1986 is amended by adding at the end the following new item: Sec. 7345. Revocation or denial of passport in case of certain tax delinquencies. . Subsection
(l)of section 6103 of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: The Secretary shall, upon receiving a certification described in section 7345, disclose to the Secretary of State return information with respect to a taxpayer who has a seriously delinquent tax debt described in such section. Such return information shall be limited to— the taxpayer identity information with respect to such taxpayer, and the amount of such seriously delinquent tax debt. Return information disclosed under subparagraph
(A)may be used by officers and employees of the Department of State for the purposes of, and to the extent necessary in, carrying out the requirements of section 4 of the Act entitled An Act to regulate the issue and validity of passports, and for other purposes , approved July 3, 1926 ( 22 U.S.C. 211a et seq. ), commonly known as the Passport Act of 1926 . . Paragraph
(4)of section 6103(p) of such Code is amended by striking or
(22)each place it appears in subparagraph (F)(ii) and in the matter preceding subparagraph
(A)and inserting (22), or
(23). The Act entitled An Act to regulate the issue and validity of passports, and for other purposes , approved July 3, 1926 ( 22 U.S.C. 211a et seq. ), commonly known as the Passport Act of 1926 , is amended by adding at the end the following: Except as provided under subsection (b), upon receiving a certification described in section 7345 of the Internal Revenue Code of 1986 from the Secretary of the Treasury, the Secretary of State may not issue a passport or passport card to any individual who has a seriously delinquent tax debt described in such section. The Secretary of State shall revoke a passport or passport card previously issued to any individual described in paragraph (1). Notwithstanding subsection (a), the Secretary of State may issue a passport or passport card, in emergency circumstances or for humanitarian reasons, to an individual described in subsection (a)(1). Notwithstanding subsection (a)(2), the Secretary of State, before revocation, may— limit a previously issued passport or passport card only for return travel to the United States; or issue a limited passport or passport card that only permits return travel to the United States. . The amendments made by this section shall take effect on January 1, 2016.
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Sec. 202
Revocation or denial of passport and passport card in case of certain unpaid taxes
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