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FAST Act Causes Travel Delays (and Headaches) for Seriously Delinquent Taxpayers

 Effective January 1, 2018, U.S. taxpayers with over $50,000 of seriously delinquent tax debt (including interest and penalties) face passport denial, revocation, or limitation. An obscure provision of the 2015 Fixing America’s Surface Transportation (FAST) Act authorized the IRS to issue certifications to the State Department for the purpose of denying, revoking or limiting passports of “seriously delinquent taxpayers.” If a taxpayer is certified as being seriously delinquent, that certification remains in place until the debt is paid in full or the IRS accepts the taxpayer’s Installment Agreement or Offer in Compromise.

For more information on this provision of the FAST Act, as well as some questions and answers regarding its application, click here to view the entire article.

If you have a question regarding your specific situation, please contact a member of our Tax Practice Group.

DISCLAIMER: The information provided is for general informational purposes only. This post is not updated to account for changes in the law and should not be considered tax or legal advice. This article is not intended to create an attorney-client relationship. You should consult with legal and/or financial advisors for legal and tax advice tailored to your specific circumstances.

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