Passport Revocation Tax Rules Don’t Trip Fifth Amendment (1)

The U.S. Tax Court upheld the government’s right to revoke passports for overdue tax debts because the tax code section challenged by a taxpayer doesn’t violate the due process clause of the Fifth Amendment.

The court’s Tuesday opinion is the first time the court has addressed the merits of tax code Section 7345, which permits the Secretary of State to revoke or deny passports for individuals with seriously delinquent tax debts that have been certified by the IRS. The provision was part of a 2015 law known as the FAST Act (Public Law 114-94). ...