Andrew Mitchel LLC

International Tax Blog - New and Interesting International Tax Issues


FAST Act Passport Revocation Provisions

2015-12-11

On December 4, 2015, President Obama signed the Fixing America’s Surface Transportation (FAST) Act into law.  Among other things, the new law allows the State Department to revoke a currently issued passport or not issue (or renew) a passport when a taxpayer has a "seriously delinquent tax debt."

In general, seriously delinquent tax debts are assessed tax debts in excess of $50,000, where the IRS has secured a lien or made a levy on the taxpayer's property. 

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