News & Analysis as of

Delinquency Status

La habilidad del IRS de negar o revocar los Pasaportes de los Contribuyentes con deudas fiscales significativas es uno de los...

by Foodman CPAs & Advisors on

El Departamento de Estado de los EE.UU esta requerido a denegar la solicitud de pasaporte de un individuo y está autorizado a revocar o limitar un pasaporte existente si el IRS certifica que el individuo tiene una deuda...more

National Taxpayer Advocate Boldly Countermands IRS Passport Revocation Efforts

by Fox Rothschild LLP on

A vocal critic of the Internal Revenue Service’s passport revocation program, the National Taxpayer Advocate recently announced that she had issued hundreds of orders prohibiting the IRS from certifying taxpayers for passport...more

Tax Debtors Could Lose U.S. Passports Under New Law

On December 3, 2015, the "Fixing America's Surface Transportation Act" (FAST ACT) was passed by Congress and signed into law on December 4, 2015. An important, but widely overlooked provision of the law, which went into...more

The U.S. Will Now Bar Tax Delinquents from Traveling Abroad

by Charles (Chuck) Rubin on

I wrote back in 2015 here about new legislation that gave power to the Secretary of State to deny, revoke or limit the passport of persons with delinquent taxes. Code §7345 provides that the Commissioner of the IRS will...more

The IRS's ability to deny or revoke the Passports of Taxpayers with significant tax debts is one of the Most Serious Problems...

by Foodman CPAs & Advisors on

The U.S Department of State is required to deny an individual’s passport application and is authorized to revoke or limit an existing passport if the IRS has certified that the individual has seriously delinquent federal tax...more

IRS Notice 2018-01: Passport Denial/Revocation for “Seriously Delinquent Tax Debts” to Begin

In 2015, the Fixing America’s Surface Transportation (FAST) Act contained a provision in which the IRS would interact with the State Department to deny or revoke the passports of taxpayers with “seriously delinquent tax...more

Tax Delinquents Beware: Your Passport Is Now Officially at Risk

by Fox Rothschild LLP on

Individuals who owe more than $51,000 in back taxes are now at risk of losing their U.S. passports under a new law requiring the Internal Revenue Service to notify the State Department of taxpayers with “seriously delinquent...more

Pennsylvania To Begin Issuing Penalty Assessments To Taxpayers Who Ignored 2017 Amnesty Program

by Fox Rothschild LLP on

The Pennsylvania Department of Revenue this week will start mailing “non-participation penalty assessments” to delinquent taxpayers who failed to participate in the 2017 Tax Amnesty program, Revenue Secretary Dan Hassell...more

What you need to know about Tax Court

by Foodman CPAs & Advisors on

The US Tax Court is a Federal trial court established by Congress. It is independent from the IRS. The mission of Tax Court is to resolve disputes between Taxpayers and IRS. Tax Court has the authority to provide rulings on...more

IRS Delays Start Date For Program To Revoke Passports For Tax Delinquents

by Fox Rothschild LLP on

The Internal Revenue Service has once again delayed the start date for implementation of a new law authorizing the State Department to revoke the passports of taxpayers with sizeable tax debts. According to an IRS web site...more

Understanding Property Tax Delinquency in Indiana Law

by Faegre Baker Daniels on

What happens if an Indiana property owner fails to pay property tax? If this is a persistent failure, the property owner will be subject to sanctions under Indiana Code §§ 6-1.1-24 and 25 et seq. The ultimate sanction — the...more

Trends In IRS Compliance Activities Through Fiscal Year 2016

by Fox Rothschild LLP on

On September 11, 2017, the Treasury Inspector General for Tax Administration (TIGTA) issued its final report discussing IRS compliance activities through fiscal year 2016 (the federal government’s fiscal year begins on...more

Owe Back Taxes? The IRS May Grant You Uncollectible Status

Sometimes seniors find themselves owing past-due federal taxes they cannot afford to pay. Although notices from the IRS can be especially frightening, there are solutions. ...more

Is IRS really knocking at your door?

by Foodman CPAs & Advisors on

Generally, IRS sends a letter or a notice via regular mail notifying a Taxpayer of a potential visit. Nonetheless, IRS may also show up unannounced at the Taxpayer’s home or place of business....more

Insurance Proceeds Payable To Tenant Diverted To Pay For Property Owner's Back Taxes

The Third Circuit Court of Appeals sitting in Pennsylvania recently issued a precedential decision that interpreted the definition of a “named insured” under a tax delinquency statute to encompass tenants of a property even...more

IRS (Once Again) Begins Using Private Debt Collectors

by Baker Donelson on

The IRS has recently renewed the use of private companies to assist with the collection of some of its past due accounts. Although according to the National Treasury Employees Union, each of the prior attempts to use private...more

Business Law Update - May 2017

by Barley Snyder on

Through June 19, the Pennsylvania Tax Amnesty Program will waive all penalties and slash the interest rate on outstanding tax delinquencies that existed as of the end of 2015. Both the state and the Pennsylvania Department of...more

New Details Emerge About IRS Private Debt Collection Program, as Fraudsters Continue to Impersonate IRS Collectors

by Fox Rothschild LLP on

The Internal Revenue Service has released additional guidance about its new and controversial “Private Debt Collection” program — which requires the use of private debt collectors to collect certain delinquent tax debts —...more

Free Pass for Taxes Owed to Pennsylvania?

by Barley Snyder on

If you owe back taxes to Pennsylvania, you’re in luck. Starting April 21 and continuing to June 19, the Pennsylvania Tax Amnesty Program will waive all penalties and slash the interest rate on outstanding tax...more

IRS Begins Private Debt Collection of Back Taxes: What You Need to Know

The IRS announced on April 4, 2017 that it will soon authorize four private debt collection companies to send letters and make phone calls to selected delinquent taxpayers. The IRS will only forward a past-due account to...more

PA Tax Update: Amnesty Program and SUT Change

by Ballard Spahr LLP on

Pennsylvania has a tax amnesty program that will run from April 21, 2017, to June 19, 2017. Even with many limitations on participation, this program may provide value to eligible taxpayers who have unfiled Pennsylvania tax...more

Stuck at Home: IRS Can Revoke Passports Even for Work Travel

by LeClairRyan on

Employers who have employees who travel internationally for business should alert their employees about new IRS procedures concerning passports....more

Updates on Denial or Revocation of Passport in Case of Certain Tax Delinquencies

In 2015, a new law was passed to allow the IRS to use travel as a way to collect taxes by placing restrictions on a U.S. person’s passport if such U.S. person owes seriously delinquent tax debt. Generally, if a U.S. taxpayer...more

March 2017 Special Immigration Alert

by Epstein Becker & Green on

President Trump Issues Revised Executive Order on Travel - Today, President Trump issued a revised executive order on travel that becomes effective at 12:01 a.m. EDT on March 16, 2017 (“March 16 EO”). The March 16 EO...more

IRS Announces Plans to Move Forward with Passport Revocation Program

by Blank Rome LLP on

U.S. citizens who owe more than $50,000 in unpaid federal taxes are at substantial risk of having their U.S. passports revoked within the next few months. In December 2015, Congress enacted legislation requiring the IRS to...more

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