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ACA has written to Congress (November 2015) to strongly oppose the inclusion of the Passport Revocation Provision in current legislation (as part of the new "Highway Bill"). ACA urges Congress not to include this provision until it has held hearings and explored alternative ways to solve any perceived tax collection problems. ACA will continue to monitor this issue and advocate on behalf of Americans overseas on this issue.

See our letter to members of Congress.

 

UPDATE (January 2017):  IRS website update on Passport Revocation Provision.  

ACA continues advocacy on the Passport Revocation Provision.  ACA is awaiting draft regulations for comment and when made available, we will voice concerns over how this policy could put Americans overseas at a serious disadvantage if they were to have their passports denied or revoked.

The latest update from the IRS on this can be found here:  https://www.irs.gov/businesses/small-businesses-self-employed/revocation-or-denial-of-passport-in-case-of-certain-unpaid-taxes

 

UPDATE (October 2017):

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/businesses/small-businesses-self-employed/revocation-or-denial-of-passport-in-case-of-certain-unpaid-taxes. The website makes clear that the only “seriously delinquent tax debt” is eligible for certification to the Department of State and FBAR penalties are not federal tax debt.  FBAR penalties are written under Title 31 which is not tax legislation which would be written under Title 26.  ACA continues to monitor developments on this and will update as information is made available.