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``SEC. 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 any individual has a seriously
delinquent tax debt in an amount in excess of $50,000, the Secretary
shall transmit such certification to the Secretary of State for action
with respect to denial, revocation, or limitation of a passport ...
SEC. 40304. REVOCATION OR DENIAL OF PASSPORT IN CASE OF CERTAIN UNPAID TAXES.
(a) In General- Subchapter D of chapter 75 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section:
‘SEC. 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 any individual has a seriously delinquent tax debt in an amount in excess of $50,000, 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 4 of the Act entitled ‘An Act to regulate the issue and validity of passports, and for other purposes’, approved July 3, 1926 (22 U.S.C. 211a et seq.), commonly known as the ‘Passport Act of 1926’.
‘(b) Seriously Delinquent Tax Debt- For purposes of this section, the term ‘seriously delinquent tax debt’ means an outstanding debt under this title for which a notice of lien has been filed in public records pursuant to section 6323 or a notice of levy has been filed pursuant to section 6331, except that such term does not include--
‘(1) a debt that is being paid in a timely manner pursuant to an agreement under section 6159 or 7122, and
‘(2) a debt with respect to which collection is suspended because a collection due process hearing under section 6330, or relief under subsection (b), (c), or (f) of section 6015, is requested or pending.
‘(c) Adjustment for Inflation- In the case of a calendar year beginning after 2012, the dollar amount in subsection (a) 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 2011’ for ‘calendar year 1992’ in subparagraph (B) thereof.
If any amount as adjusted under the preceding sentence is not a multiple of $1,000, such amount shall be rounded to the next highest multiple of $1,000.’.
(b) Clerical Amendment- The table of sections for subchapter D of chapter 75 of the Internal Revenue Code of 1986 is amended by adding at the end the following new item:
‘Sec. 7345. Revocation or denial of passport in case of certain tax delinquencies.’.
(c) Authority for Information Sharing-
(1) IN GENERAL- Subsection (l) of section 6103 of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph:
‘(23) DISCLOSURE OF RETURN INFORMATION TO DEPARTMENT OF STATE FOR PURPOSES OF PASSPORT REVOCATION UNDER SECTION 7345-
‘(A) IN GENERAL- The Secretary shall, upon receiving a certification described in section 7345, disclose to the Secretary of State return information with respect to a taxpayer who has a seriously delinquent tax debt described in such section. Such return information shall be limited to--
‘(i) the taxpayer identity information with respect to such taxpayer, and
‘(ii) the amount of such seriously delinquent tax debt.
‘(B) RESTRICTION ON DISCLOSURE- Return information disclosed under subparagraph (A) may be used by officers and employees of the Department of State for the purposes of, and to the extent necessary in, carrying out the requirements of section 4 of the Act entitled ‘An Act to regulate the issue and validity of passports, and for other purposes’, approved July 3, 1926 (22 U.S.C. 211a et seq.), commonly known as the ‘Passport Act of 1926’.’.
(2) CONFORMING AMENDMENT- Paragraph (4) of section 6103(p) of such Code is amended by striking ‘or (22)’ each place it appears in subparagraph (F)(ii) and in the matter preceding subparagraph (A) and inserting ‘(22), or (23)’.
(d) Revocation Authorization- The Act entitled ‘An Act to regulate the issue and validity of passports, and for other purposes’, approved July 3, 1926 (22 U.S.C. 211a et seq.), commonly known as the ‘Passport Act of 1926’, is amended by adding at the end the following:
‘SEC. 4. AUTHORITY TO DENY OR REVOKE PASSPORT.
‘(a) Ineligibility-
‘(1) ISSUANCE- Except as provided under subsection (b), upon receiving a certification described in section 7345 of the Internal Revenue Code of 1986 from the Secretary of the Treasury, the Secretary of State may not issue a passport or passport card to any individual who has a seriously delinquent tax debt described in such section.
‘(2) REVOCATION- The Secretary of State shall revoke a passport or passport card previously issued to any individual described in subparagraph (A).
‘(b) Exceptions-
‘(1) EMERGENCY AND HUMANITARIAN SITUATIONS- Notwithstanding subsection (a), the Secretary of State may issue a passport or passport card, in emergency circumstances or for humanitarian reasons, to an individual described in subsection (a)(1).
‘(2) LIMITATION FOR RETURN TO UNITED STATES- Notwithstanding subsection (a)(2), the Secretary of State, before revocation, may--
‘(A) limit a previously issued passport or passport card only for return travel to the United States; or
‘(B) issue a limited passport or passport card that only permits return travel to the United States.’.
(e) Effective Date- The amendments made by this section shall take effect on January 1, 2013.
I have mixed feelings here. I love freedom... but that's a whole lot of money to owe the IRS. I'm left wondering if it's not part common for the uber wealthy to simply jump ship instead of paying taxes.
Source
At a time when the nation needs a reliable, respected voice on financial issues at the Treasury Department, is an admitted tax cheat the best we can do [front page, Jan. 14]?
Over several years, Treasury secretary nominee Timothy F. Geithner failed to pay Social Security taxes, even though he was advised by his employer to do so, signed an agreement indicating that he understood that such payments were his responsibility and received extra pay from his employer specifically for that purpose.
The Congress shall have power to lay and collect taxes on incomes, from whatever source derived, without apportionment among the several States, and without regard to any census or enumeration.
Originally posted by Grifter81
reply to post by r2d246
The easiest way to avoid going on the list is to pay your taxes then, is it not?
It is only the tax evaders who will suffer in the long run.
Originally posted by franklin555
This is absolute bull#. I'll be the first one on here to say that travel is a right, not a privilege.
Originally posted by Hefficide
reply to post by chapterhouse
Taxes are, in fact, not voluntary. If this theory were true then you could just walk into a Wal Mart and refuse to pay more than $499.99 for a $499.99 priced purchase. Try if you want - but I can assure you it won't work. They will insist upon adding sales tax.
The Congress shall have power to lay and collect taxes on incomes, from whatever source derived, without apportionment among the several States, and without regard to any census or enumeration.
The Sixteenth Amendment to the Constitution of the United States
~Heff
Originally posted by Hefficide
reply to post by chapterhouse
I simply covered the Federal laws because state laws vary. Sales taxes can vary by county or parish.
The Wal Mart example was simply an easy picture to paint.
~Heff