IRS Statement: No Blanket Exception for TAS Cases in Passport Certification (IRC §7345)

After consideration, the IRS determined that a blanket exception to the passport certification procedures for taxpayers with open TAS cases is overly broad, the IRS announced October 16. The IRS provided that after temporarily suspending the procedures on passports for anyone with an open TAS case, it will no longer do so, stating that the exception could allow a “won’t pay” taxpayer to circumvent the intent of tax code Section 7345, which requires passport denial upon certification that an individual has a seriously delinquent tax debt. [IRS Statement: Update on Passport Certifications and Taxpayer Advocate Service]

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