The IRS ability to deny or revoke the passports of taxpayers with “seriously delinquent tax debt” is a serious problem currently being encountered by U.S. taxpayers.

If under Internal Revenue Code Section (IRC) 7345, the Internal Revenue Service (IRS) has identified a taxpayer’s federal income tax debt as seriously delinquent, the IRS is authorized to certify a taxpayer’s seriously delinquent federal income tax debt to the State Department for the purpose of denying a U.S. taxpayer’s passport application or revoking a U.S. taxpayer’s current passport.