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Tax-Related Passport Restrictions and IRS Notices of Seriously Delinquent Federal Tax Debts

In IRS Notices by Jason B. FreemanLeave a Comment

For the past year, the IRS has been issuing taxpayers Notices of Certification of Seriously Delinquent Federal Tax Debt.  These notices inform taxpayers of serious consequences related to outstanding tax debts that are classified as “seriously delinquent,” which can include the denial of passport rights and limitations on foreign travel.   Congress enacted section 7345 of the Internal Revenue Code …