Update on Passport Revocation Provision
Although the IRS has not yet started certifying tax debt to the State Department for the Passport Revocation Provision legislation (certifications to the State Department will begin in January 2018), in recent meeting with the Taxpayer Advocate and other administrative offices, the opinion is that FBAR penalties will not considered as seriously delinquent tax debts and won’t be certified for passport denial or revocation. The IRS’s webpage on passport revocation alludes to this issue indirectly, see: https://www.irs.gov/