Passport Revocation And Denial For Seriously Delinquent Tax Debts: New IRS Procedures Signal More Stringent Enforcement
By: Megan L. Brackney The CPA Journal July 2018 Edition In January 2018, the IRS published procedures to begin enforcement of Internal Revenue Code (IRC) section 7345, which requires the State Department to deny the application for, or revoke the passport of, any individual whom the IRS certifies as having a