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January 17:  ACA Update on US Passport Revocation Legislation and Regulations.

IRS ISSUES PASSPORT DENIAL/REVOCATION RULES; IMPLEMENTATION BEGINS NOW

The statutory denial or revocation of an individual’s passport where the individual has a seriously delinquent tax debt was enacted in December 2015. Today, the IRS published a Notice explaining the workings of the new rules. Additional important details have been added to the IRS Internal Manual. An IRS News Release warns “IRS Urges Travelers Requiring Passports to Pay Their Back Taxes or Enter into Payment Agreements; People Owing $51,000 or More Covered”  

See ACA's complete information on this here: https://www.americansabroad.org/news/irs-issues-passport-denial-revocation-rules/

 

Past Actions on US passport Revocation Legisation.

Americans Abroad Caucus Co-Chairs Maloney (D-NY) and Mulvaney (R-SC) along with their colleagues wrote to the Secretary of State Kerry in April of 2016 advising him of the serious issues with regard to the passport revocation provision as it applies to Americans living and working overseas. See Caucus letter here.

ACA has been on the forefront of this issue bringing it to the attention of the legislature and the Americans Abroad Caucus. ACA has continued to highlight to the Congress the serious negative impact such legislation could have on Americans living overseas:  ACA letter to Congress and Final ACA position paper on passport revocation.

ACA is concerned over this provision given 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 and the lack of clear regulatory guidance on how the process for the final determination of those whose passports will be revoked.