§2714a Revocation or Denial of Passport in Case of Certain Unpaid Taxes

Summary

People with a certified, seriously delinquent federal tax debt (a certification from the Treasury under section 7345 of the tax code) cannot get a U.S. passport. The State Department must refuse to issue one and may cancel one already issued. Before canceling, the State Department can limit a passport so it only allows travel back to the United States or issue a special passport just for return travel. In emergencies or for humanitarian reasons, the State Department may still issue a passport. If a passport application leaves out a Social Security number or gives a wrong or invalid number (including if the applicant gave it on purpose, by mistake, or carelessly), the State Department may deny or revoke the passport in the same way and may limit it to return travel. When the Treasury notifies the State Department that the debt is no longer seriously delinquent, the State Department must remove the certification from the person’s record. The Treasury, State, and their staff are not liable for actions taken under these rules. These rules took effect on December 4, 2015.