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

Summary

The Secretary of State must not give a passport to anyone the Treasury certifies has a seriously delinquent tax debt under section 7345 of the tax code. The Secretary can cancel a passport already issued to such a person. Before canceling, the Secretary may limit the passport to travel only back to the United States or issue a new passport that only allows return travel. In emergencies or for humanitarian reasons, the Secretary may still issue a passport. If a passport application omits a Social Security number or includes an incorrect or invalid number that the applicant provided willfully, intentionally, negligently, or recklessly, the Secretary must not issue a passport and may revoke one already issued, with the same return-only options. If the Treasury later says the person no longer has a seriously delinquent tax debt, the State must remove the certification from the person’s record. The Treasury, the State, and their staff cannot be held liable for actions taken under these rules. These rules took effect on December 4, 2015.