Tax-Expatriation

Part II: Example of United States Department of State – Letter Denying Passport Renewal – The Time has Really Come: Revocation or Denial of U.S. Passports as IRS Begins Issuing Notices to U.S. citizens

Posted on September 20, 2018 Updated on September 20, 2018

Earlier posts have addressed Section 7345 of Title 26 and how the U.S. Department of State (DOS) will deny the renewal of passports.

See, The Time has Come: Revocation or Denial of U.S. Passports as IRS Begins Issuing Notices to U.S. citizens and Revocation or Denial of U.S. Passport: More on new section 7345 (Title 26/IRC) and USCs with “Seriously Delinquent Tax Debt” 

The IRS has purportedly issued tens of thousands of IRS Notices CP 508C to U.S. citizen (USC) taxpayers during the first part of this year, 2018.

We have now started seeing examples of the letters issued by the DOS.  They are harsh and direct.

See here such a letter, with identifying information redacted.

The letter from the DOS says it is obliged to comply with the letter from the Department of Treasury’s Internal Revenue Service (IRS) certifying the USC has a “seriously delinquent tax debt.”  The letter goes on to say that it has no actual information concerning the “seriously delinquent tax debt” and it is the IRS who must be contacted.

The DOS essentially “washes its hands” of this legal issue, by simply saying the USC taxpayer must resolve the issue within ninety days directly with the IRS.

Only after “”these arrangements” have been made with the IRS, can the USC taxpayer contact the National Passport Information Center according to the letter.

There are a host of legal issues and practical problems that USC taxpayers face in these circumstances.  Many of these will be covered in later posts.

. . . more to come . . .