Passport Revocation Provision in the “Fast Act"

With the increase in individuals coming into compliance from overseas, the lengthy mail delivery and communication time between the IRS and overseas tax filers, the risk of error in filing from overseas, the Passport Revocation Provision could have detrimental effects on US citizens overseas whose US passport is the only official US government proof of their citizenship.

With the Passport Revocation legislation, the IRS has the ability to request that the US State Department revoke or deny the passport of any taxpayer with a seriously delinquent tax debt greater than $50,000. ACA has written to the Congress about the serious negative impact such legislation could have on Americans living overseas. Special consideration should be given to US citizens overseas under the passport revocation provision given the lengthy mail delivery and communication time between the IRS and overseas tax filers, the risk of error in filing from overseas and the lack of clear regulatory guidance on how the process for the final determination of those whose passports will be revoked.   

Submit your message following these steps:

• Click "EDIT AND SEND EMAIL" in the box below to reveal the Contact form.

• Enter your last US residential address and click "Submit"

This is your US voting address – it is the address where you last lived at in the United States, regardless of whether or not you have any current ties to this address. If you aren’t sure what your US voting address is, click here.  Never lived in the United States so no US address? You may still qualify, see how here.

• Under the pre-formatted message, you can add your own thoughts about how Passport Revocation legislation affects you personally.  Click "Continue"

• Enter your Full Name and Email Address and click "Send"