Comments, Guidance on IRS Revocation Or Denial of Passports
- Steven L. Walker PLC
- Aug 19, 2019
- 1 min read
Updated: Aug 23
In this article, Steven L. Walker and Adria S. Price examine the IRS’s implementation of section 7345, which governs the revocation or denial of passports for some tax delinquencies. This article is one in a series of proposals sponsored by the California Lawyers Association Taxation Section and presented to various policymakers and government officials. However, the comments in it reflect the individual views of the authors who prepared them and do not represent the position of the California Lawyers Association.
This article provides comments and recommendations from practitioners regarding
the IRS’s implementation of section 7345, which revokes or denies passports for some tax
delinquencies.
The authors recognize that the IRS must take steps to collect seriously delinquent tax debts and that denying or revoking a U.S. passport can motivate some taxpayers to handle their tax compliance issues. However, the authors believe that the IRS could adjust its implementation of section 7345 to make this process less onerous for taxpayers.
