26 USC 7345 - Revocation or denial of passport in case of certain tax delinquencies

U.S Code last checked for updates: Nov 22, 2024

§ 7345.

Revocation or denial of passport in case of certain tax delinquencies

(a)

In general

(b)

Seriously delinquent tax debt

(1)

In general

For purposes of this section, the term “seriously delinquent tax debt” means an unpaid, legally enforceable Federal tax liability of an individual—

(A)

which has been assessed,

(B)

which is greater than $50,000, and

(C)

with respect to which—

(i)

a notice of lien has been filed pursuant to section 6323 and the administrative rights under section 6320 with respect to such filing have been exhausted or have lapsed, or

(ii)

a levy is made pursuant to section 6331.

(2)

Exceptions

Such term shall not include—

(A)

a debt that is being paid in a timely manner pursuant to an agreement to which the individual is party under section 6159 or 7122, and

(B)

a debt with respect to which collection is suspended with respect to the individual—

(i)

because a due process hearing under section 6330 is requested or pending, or

(ii)

because an election under subsection (b) or (c) of section 6015 is made or relief under subsection (f) of such section is requested.

(c)

Reversal of certification

(1)

In general

(2)

Timing of notice

(A)

Full satisfaction of debt

(B)

Innocent spouse relief

(C)

Installment agreement or offer-in-compromise

(D)

Erroneous certification

(d)

Contemporaneous notice to individual

(e)

Judicial review of certification

(1)

In general

(2)

Determination

(f)

Adjustment for inflation

In the case of a calendar year beginning after 2016, the dollar amount in subsection (b)(1)(B) shall be increased by an amount equal to—

(1)

such dollar amount, multiplied by

(2)

the cost-of-living adjustment determined under section 1(f)(3) for the calendar year, determined by substituting “calendar year 2015” for “calendar year 2016” in subparagraph (A)(ii) thereof.

If any amount as adjusted under the preceding sentence is not a multiple of $1,000, such amount shall be rounded to the nearest multiple of $1,000.

(g)

Delegation of certification

(Added Pub. L. 114–94, div. C, title XXXII, § 32101(a), Dec. 4, 2015, 129 Stat. 1729; amended Pub. L. 115–97, title I, § 11002(d)(1)(RR), Dec. 22, 2017, 131 Stat. 2061; Pub. L. 115–141, div. U, title I, § 103(a), Mar. 23, 2018, 132 Stat. 1169.)

cite as: 26 USC 7345