January 2018 JD Supra

The U.S Department of State is required to deny an individual’s passport application and is authorized to revoke or limit an existing passport if the IRS has certified that the individual has seriously delinquent federal tax debt under the FAST Act approved in 2015.  The definition of seriously delinquent tax debt is:

https://www.jdsupra.com/legalnews/the-irs-s-ability-to-deny-or-revoke-the-81487