The Senate has
unanimously approved a provision to a highway transportation bill that
would revoke the passports of people with seriously delinquent tax
debts.
The provision, which
was part of a larger amendment by Senate Majority Leader Harry Reid,
D-Nev., to the Senate version of a surface transportation bill, was
approved by unanimous consent last Tuesday.
The amendment would allow
the State Department to deny, revoke or limit a passport for any
individual whom the Internal Revenue Service has certified as having a
“seriously delinquent tax debt” in excess of $50,000. The amount would
be adjusted for inflation in future years.
A seriously
delinquent tax debt would be one for which a notice of a federal tax
lien or a notice of a levy has been filed. However, there is an
exception when the debt is being paid in a timely manner under an
agreement with the IRS, or if collection on the debt has been suspended
because of a collection due process hearing or other relief has been
requested or is pending.
The same highway transportation bill also contains a separate amendment aimed at curbing offshore tax abuses (see Senate Passes Amendment to Fight Offshore Tax Abuses).
A vote on the overall highway bill is expected this week in the Senate.
The House is expected to take up the bill in the coming weeks.
Michael Cohn – March 14, 2012 – NoOneHasToDieTomorrow
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