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26 U.S.C. § 7345 — Revocation or denial of passport in case of certain tax delinquencies
Federal law — U.S. Code and appendices · legal_authorities
**(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
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Source location: Title 26, Chapter 75, § 7345; chapter-075-crimes-other-offenses-and-forfeitures.md
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**(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 satisfied or ceases to be a seriously delinquent tax debt by reason of subsection (b)(2).
(2) **Timing of notice**
(A) *Full satisfaction of debt* — In the case of a debt that has been fully satisfied or has become legally unenforceable, such notification shall be made not later than the date required for issuing the certificate of release of lien with respect to such debt under section 6325(a).
(B) *Innocent spouse relief* — In the case of an individual who makes an election under subsection (b) or (c) of section 6015, or requests relief under subsection (f) of such section, such notification shall be made not later than 30 days after any such election or request.
(C) *Installment agreement or offer-in-compromise* — In the case of an installment agreement under section 6159 or an offer-in-compromise under section 7122, such notification shall be made not later than 30 days after such agreement is entered into or such offer is accepted by the Secretary.
(D) *Erroneous certification* — In the case of a certification found to be erroneous, such notification shall be made as soon as practicable after such finding.
**(d) Contemporaneous notice to individual** The Commissioner shall contemporaneously notify an individual of any certification under subsection (a), or any reversal of certification under subsection (c), with respect to such individual. Such notice shall include a description in simple and nontechnical terms of the right to bring a civil action under subsection (e).
**(e) Judicial review of certification**
(1) **In general** — After the Commissioner notifies an individual under subsection (d), the taxpayer may bring a civil action against the United States in a district court of the United States, or against the Commissioner in the Tax Court, to determine whether the certification was erroneous or whether the Commissioner has failed to reverse the certification. For purposes of the preceding sentence, the court first acquiring jurisdiction over such an action shall have sole jurisdiction.
(2) **Determination** — If the court determines that such certification was erroneous, then the court may order the Secretary to notify the Secretary of State that such certification was erroneous.
**(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** A certification under subsection (a) or reversal of certification under subsection (c) may only be delegated by the Commissioner of Internal Revenue to the Deputy Commissioner for Services and Enforcement, or the Commissioner of an operating division, of the Internal Revenue Service.
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Married individuals filing joint returns and surviving spouses** There is hereby imposed on the taxable income of—
(1) every married individual (as defined in section 7703) who makes a single return jointly with his spouse under section 6013, and
(2) every surviving spouse (as defined in section 2(a)),
a tax determined in accordance with the following table: If taxable income is:The tax is: Not over $36,90015% of taxable income. Over $36,900 but not over $89,150$5,535, plus 28% of the excess over $36,900. Over $89,150 but not over $140,000$20,165, plus 31% of the excess over $89,150. Over $140,000 but not over $250,000$35,928.50, plus 36% of the excess over $140,000. Over $250,000$75,528.50, plus 39.6% of the excess over $250,000.
**(b) Heads of households** There is hereby imposed on the taxable income of every head of a household (as defined in section 2(b)) a tax determined in accordance with the following table: If taxable income is:The tax is: Not over $29,60015% of taxable income. Over $29,600 but not over $76,400$4,440, plus 28% of the excess over $29,600. Over $76,400 but not over $127,500$17,544, plus 31% of the excess over $76,400. Over $127,500 but not over $250,000$33,385, plus 36% of the excess over $127,500. Over $250,000$77,485, plus 39.6% of the excess over $250,000.
**(c) Unmarried individuals (other than surviving spouses and heads of households)** There is hereby imposed on the taxable income of every individual (other than a surviving spouse as defined in section 2(a) or the head of a household as defined in section 2(b)) who is not a married individual (as defined in section 7703) a tax determined in accordance with the following table: If taxable income is:The tax is: Not over $22,10015% of taxable income. Over $22,100 but not over $53,50
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 1
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Federal law — U.S. Code and appendices · legal_authorities
**(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 rec
Source: Supplied U.S. Code snapshot — release unconfirmed · 22 U.S.C. § 2714a
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Federal law — U.S. Code and appendices · legal_authorities
**(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
**(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
**(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
Page 3870
TITLE 26—INTERNAL REVENUE CODE
§ 7327
transactions occurring, property acquired, or items of
income, loss, deduction, or credit taken into account
prior to Mar. 23, 2018, for purposes of determining li-
ability for tax for periods ending after Mar. 23, 2018, see
section 401(e) of Pub. L. 115–141, set out as a note under
section 23 of this title.
§ 7327. Customs laws applicable
The provisions of law applicable to the remis-
sion or mitigation by the Secretary of forfeit-
ures under the customs laws shall apply to for-
feitures incurred or alleged to have been in-
curred under the internal revenue laws.
(Aug. 16, 1954, ch. 736, 68A Stat. 871; Pub. L.
94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90
Stat. 1834.)
Editorial Notes
AMENDMENTS
1976—Pub. L. 94–455 struck out ‘‘or his delegate’’ after
‘‘Secretary’’.
§ 7328. Cross references
(1) For the issuance of certificates of probable
cause relieving officers making seizures of responsi-
bility for damages, see 28 U. S. C. 2465.
(2) For provisions relating to forfeitures generally
in connection with alcohol taxes, see chapter 51.
(3) For provisions relating to forfeitures generally
in connection with tobacco taxes, see chapter 52.
(4) For provisions relating to forfeitures generally
in connection with taxes on certain firearms, see
chapter 53.
(Aug. 16, 1954, ch. 736, 68A Stat. 871, § 7329; re-
numbered § 7328, Pub. L. 94–455, title XIX,
§ 1904(b)(8)(H)(i), Oct. 4, 1976, 90 Stat. 1816.)
Editorial Notes
PRIOR PROVISIONS
A prior section 7328, act Aug. 16, 1954, ch. 736, 68A
Stat. 871, provided for confiscation of white phosphorus
matches exported or attempted to be exported, prior to
repeal by Pub. L. 94–455, § 1904(b)(8)(H)(i).
A prior section 7329 was renumbered section 7328 of
th
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 7345
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