- February 25, 2020
- Posted by: detaxify
If you have seriously delinquent tax debt, IRC § 7345 authorizes the IRS to certify that debt to the State Department for action. The State Department generally will not issue a passport to you after receiving certification from the IRS.
This can cause Taxpayers immense grief and severely hamper their travel plans. It is extremely important to contact a professional when you are facing passport revocation.
Judicial Review of Certification
The State Department is held harmless in these matters and cannot be sued for any erroneous notification or failed decertification under IRC § 7345.
If the IRS certified your debt to the State Department, you can file suit in the U.S. Tax Court or a U.S. District Court to have the court determine whether the certification is erroneous or the IRS failed to reverse the certification when it was required to do so. If the court determines the certification is erroneous or should be reversed, it can order the IRS to notify the State Department that the certification was in error.
IRC § 7345 does not provide the court authority to release a lien or levy or award money damages in a suit to determine whether a certification is erroneous. You are not required to file an administrative claim or otherwise contact the IRS to resolve the erroneous certification issue before filing suit in the U.S. Tax Court or a U.S. District Court.
How Can Detaxify Help?
Detaxify has a member on staff and company CEO, John Zandi, who is CPA who is admitted to practice in the United States Tax Court. We recommend you connect with our Vice President of Enrollment, Brad Levin, to discuss consultation options.