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22 U.S.C. § 2714a — Revocation or denial of passport in case of certain unpaid taxes

Federal law — U.S. Code and appendices · legal_authorities

22 U.S.C. § 2714a — Revocation or denial of passport in case of certain unpaid taxes

Source: Supplied U.S. Code snapshot — release unconfirmed · 22 U.S.C. § 2714a

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Stable record: federal_law:legal_authorities:record_usc_7cf83bf397e21b768a0e57fb
Source file: Laws/federal/codes/united-states-code/title-22/section-2714a-revocation-or-denial-of-passport-in-case-of-certain-unpaid-taxes--669d544d59.md
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Source location: Title 22, Chapter 38, § 2714a; chapter-038-department-of-state.md

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**(a) to (d) Omitted** **(e) Authority to deny or revoke passport** (1) **Denial** (A) *In general* — Except as provided under subparagraph (B), upon receiving a certification described in [section 7345 of title 26](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section7345&num=0&edition=prelim) from the Secretary of the Treasury, the Secretary of State shall not issue a passport to any individual who has a seriously delinquent tax debt described in such section. (B) *Emergency and humanitarian situations* — Notwithstanding subparagraph (A), the Secretary of State may issue a passport, in emergency circumstances or for humanitarian reasons, to an individual described in such subparagraph. (2) **Revocation** (A) *In general* — The Secretary of State may revoke a passport previously issued to any individual described in paragraph (1)(A). (B) *Limitation for return to United States* — If the Secretary of State decides to revoke a passport under subparagraph (A), the Secretary of State, before revocation, may— (i) limit a previously issued passport only for return travel to the United States; or (ii) issue a limited passport that only permits return travel to the United States. (3) **Hold harmless** — The Secretary of the Treasury, the Secretary of State, and any of their designees shall not be liable to an individual for any action with respect to a certification by the Commissioner of Internal Revenue under [section 7345 of title 26](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section7345&num=0&edition=prelim). **(f) Revocation or denial of passport in case of individual without social security account number** (1) **Denial** (A) *In general* — Except as provided under subparagraph (B), upon receiving an application for a passport from an individual that either— (i) does not include the social security account number issued to that individual, or (ii) includes an incorrect or invalid social security number willfully, intentionally, negligently, or recklessly provided by such individual, the Secretary of State is authorized to deny such application and is authorized to not issue a passport to the individual. (B) *Emergency and humanitarian situations* — Notwithstanding subparagraph (A), the Secretary of State may issue a passport, in emergency circumstances or for humanitarian reasons, to an individual described in subparagraph (A). (2) **Revocation** (A) *In general* — The Secretary of State may revoke a passport previously issued to any individual described in paragraph (1)(A). (B) *Limitation for return to United States* — If the Secretary of State decides to revoke a passport under subparagraph (A), the Secretary of State, before revocation, may— (i) limit a previously issued passport only for return travel to the United States; or (ii) issue a limited passport that only permits return travel to the United States. **(g) Removal of certification from record when debt ceases to be seriously delinquent** If pursuant to subsection (c) or (e) of [section 7345 of title 26](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section7345&num=0&edition=prelim) the Secretary of State receives from the Secretary of the Treasury a notice that an individual ceases to have a seriously delinquent tax debt, the Secretary of State shall remove from the individual’s record the certification with respect to such debt. **(h) Omitted** **(i) Effective date** The provisions of, and amendments made by, this section shall take effect on December 4, 2015.

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Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 7508 — Time for performing certain acts postponed by reason of service in combat zone or contingency operation

**(a) Time to be disregarded** In the case of an individual serving in the Armed Forces of the United States, or serving in support of such Armed Forces, in an area designated by the President of the United States by Executive order as a “combat zone” for purposes of section 112, or when deployed outside the United States away from the individual’s permanent duty station while participating in an operation designated by the Secretary of Defense as a contingency operation (as defined in [section 101(a)(13) of title 10](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title10-section101/a/13&num=0&edition=prelim), United States Code) or which became such a contingency operation by operation of law, at any time during the period designated by the President by Executive order as the period of combatant activities in such zone for purposes of such section or at any time during the period of such contingency operation, or hospitalized as a result of injury received while serving in such an area or operation during such time, the period of service in such area or operation, plus the period of continuous qualified hospitalization attributable to such injury, and the next 180 days thereafter, shall be disregarded in determining, under the internal revenue laws, in respect of any tax liability (including any interest, penalty, additional amount, or addition to the tax) of such individual— (1) Whether any of the following acts was performed within the time prescribed therefor: (A) Filing any return of income, estate, gift, employment, or excise tax; (B) Payment of any income, estate, gift, employment, or excise tax or any installment thereof or of any other liability to the United States in respect thereof; (C) Filing a petition with the Tax Court, or filing

Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 7508

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Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 6103 — Confidentiality and disclosure of returns and return information

**(a) General rule** Returns and return information shall be confidential, and except as authorized by this title— (1) no officer or employee of the United States, (2) no officer or employee of any State, any local law enforcement agency receiving information under subsection (i)(1)(C) or (7)(A), any tribal or local child support enforcement agency, or any local agency administering a program listed in subsection (l)(7)(D) who has or had access to returns or return information under this section or section 6104(c), and (3) no other person (or officer or employee thereof) who has or had access to returns or return information under subsection (c), subsection (e)(1)(D)(iii), paragraph (10), (13), (14), or (15) of subsection (k), paragraph (6), (8), (10), (12), (13) (other than subparagraphs (D)(v) and (D)(vi) thereof), (16), (19), (20), or (21) of subsection (l), paragraph (2) or (4)(B) of subsection (m), or subsection (n), shall disclose any return or return information obtained by him in any manner in connection with his service as such an officer or an employee or otherwise or under the provisions of this section. For purposes of this subsection, the term “officer or employee” includes a former officer or employee. **(b) Definitions** For purposes of this section— (1) **Return** — The term “return” means any tax or information return, declaration of estimated tax, or claim for refund required by, or provided for or permitted under, the provisions of this title which is filed with the Secretary by, on behalf of, or with respect to any person, and any amendment or supplement thereto, including supporting schedules, attachments, or lists which are supplemental to, or part of, the return so filed. (2) **Return information** — The term “return information” means— (

Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 6103

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Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 7345 — Revocation or denial of passport in case of certain tax delinquencies

**(a) In general** If the Secretary receives certification by the Commissioner of Internal Revenue that an individual has a seriously delinquent tax debt, the Secretary shall transmit such certification to the Secretary of State for action with respect to denial, revocation, or limitation of a passport pursuant to section 32101 of the FAST Act. **(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** — In the case of an individual with respect to whom the Commissioner makes a certification under subsection (a), the Commissioner shall notify the Secretary (and the Secretary shall subsequently notify the Secretary of State) if such certification is found to be erroneous or if the debt with respect to such certification is fully satisf

Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 7345

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Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 6320 — Notice and opportunity for hearing upon filing of notice of lien

**(a) Requirement of notice** (1) **In general** — The Secretary shall notify in writing the person described in section 6321 of the filing of a notice of lien under section 6323. (2) **Time and method for notice** — The notice required under paragraph (1) shall be— (A) given in person; (B) left at the dwelling or usual place of business of such person; or (C) sent by certified or registered mail to such person’s last known address, not more than 5 business days after the day of the filing of the notice of lien. (3) **Information included with notice** — The notice required under paragraph (1) shall include in simple and nontechnical terms— (A) the amount of unpaid tax; (B) the right of the person to request a hearing during the 30-day period beginning on the day after the 5-day period described in paragraph (2); (C) the administrative appeals available to the taxpayer with respect to such lien and the procedures relating to such appeals; (D) the provisions of this title and procedures relating to the release of liens on property; and (E) the provisions of section 7345 relating to the certification of seriously delinquent tax debts and the denial, revocation, or limitation of passports of individuals with such debts pursuant to section 32101 of the FAST Act. **(b) Right to fair hearing** (1) **In general** — If the person requests a hearing in writing under subsection (a)(3)(B) and states the grounds for the requested hearing, such hearing shall be held by the Internal Revenue Service Independent Office of Appeals. (2) **One hearing per period** — A person shall be entitled to only one hearing under this section with respect to the taxable period to which the unpaid tax specified in subsection (a)(3)(A) relates. (3) **Impartial officer**

Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 6320

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Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 6331 — Levy and distraint

**(a) Authority of Secretary** If any person liable to pay any tax neglects or refuses to pay the same within 10 days after notice and demand, it shall be lawful for the Secretary to collect such tax (and such further sum as shall be sufficient to cover the expenses of the levy) by levy upon all property and rights to property (except such property as is exempt under section 6334) belonging to such person or on which there is a lien provided in this chapter for the payment of such tax. Levy may be made upon the accrued salary or wages of any officer, employee, or elected official, of the United States, the District of Columbia, or any agency or instrumentality of the United States or the District of Columbia, by serving a notice of levy on the employer (as defined in section 3401(d)) of such officer, employee, or elected official. If the Secretary makes a finding that the collection of such tax is in jeopardy, notice and demand for immediate payment of such tax may be made by the Secretary and, upon failure or refusal to pay such tax, collection thereof by levy shall be lawful without regard to the 10-day period provided in this section. **(b) Seizure and sale of property** The term “levy” as used in this title includes the power of distraint and seizure by any means. Except as otherwise provided in subsection (e), a levy shall extend only to property possessed and obligations existing at the time thereof. In any case in which the Secretary may levy upon property or rights to property, he may seize and sell such property or rights to property (whether real or personal, tangible or intangible). **(c) Successive seizures** Whenever any property or right to property upon which levy has been made by virtue of subsection (a) is not sufficient to satisfy the claim of the Un

Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 6331

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Federal law — U.S. Code and appendices · legal_authorities

22 U.S.C. § 2714a — Revocation or denial of passport in case

Page 1151 TITLE 22—FOREIGN RELATIONS AND INTERCOURSE § 2714a 1 So in original. Probably should be followed by ‘‘a’’. ‘‘SEC. 2. REFERENCES. ‘‘Any reference in a law, map, regulation, document, paper, or other record of the United States to the Fed- eral building referred to in section 1 shall be deemed to be a reference to the ‘Harry S Truman Federal Build- ing’.’’ § 2714. Denial of passports to certain convicted drug traffickers (a) Ineligibility for passport (1) In general A passport may not be issued to an indi- vidual who is convicted of an offense described in subsection (b) during the period described in subsection (c) if the individual used a passport or otherwise crossed an international border in committing the offense. (2) Passport revocation The Secretary of State shall revoke a pass- port previously issued to an individual who is ineligible to receive a passport under para- graph (1). (b) Drug law offenses (1) Felonies Subsection (a) applies with respect to any individual convicted of a Federal drug offense, or a State drug offense, if the offense is a fel- ony. (2) Certain misdemeanors Subsection (a) also applies with respect to an individual convicted of a Federal drug of- fense, or a State drug offense, if the offense is 1 misdemeanor, but only if the Secretary of State determines that subsection (a) should apply with respect to that individual on ac- count of that offense. This paragraph does not apply to an individual’s first conviction for a misdemeanor which involves only possession of a controlled substance. (c) Period of ineligibility Subsection (a) applies during the period that the individual— (1) is imprisoned, or is legally required to be imprisoned, as the result of the conviction for the offense described in su

Source: Supplied 2024 U.S. Code historical extraction · 22 U.S.C. § 2714a

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