Did You Receive a Notice CP 508C From the IRS Stating That Your Passport is Being Revoked? Maybe the APA Can Prevent the IRS from Taking Your Passport
By Anthony Diosdi IntroductionI have been assisting clients with tax problems for nearly twenty years. One question that I was always asked is,’Can the Internal Revenue Service (“IRS” or “Service”) stop me from traveling abroad?’. Up until fairly recently, I advised clients that the IRS could not prevent them from traveling abroad. That all changed in 2015 with the passage of Fixing America’s Surface Transportation Act (“Fast Act”). The Fast Act requires the State Department to deny a passport application by, and authorizes it to revoke the passport of, any individual that the Service certifies as having a “serious delinquent tax debt.” See Fixing America’s Surface Transportation Act, Pub. L. No. 114-94, Section 32101(e), 129 Stat. 1311, 1732 (2015). Internal Revenue Code Section 7345 governs the IRS’ certification process and…