22 U.S.C. § 2714a — Revocation or denial of passport in case of certain unpaid taxes
submitted 11 years ago by Pub. L. 114-94 to r/title-22-FOREIGN-RELATIONS-AND-INTERCOURSE · 503 words · no verdicts yet
The Secretary of State generally may not issue a passport to a person certified as having a seriously delinquent tax debt and may revoke that person’s passport, subject to return-to-the-United-States and emergency or humanitarian rules. Similar denial and revocation rules apply when an application lacks a Social Security number or willfully or otherwise improperly provides an invalid one.
(a) to (d) Omitted.
(e) Authority to deny or revoke passport.
(1) Denial.
(A) General rule. Unless subparagraph (B) applies, after receiving from the Secretary of the Treasury a certification described in section 7345 of title 26, the Secretary of State must not issue a passport to an individual with the seriously delinquent tax debt described in that certification.
(B) Emergency and humanitarian situations. Despite subparagraph (A), the Secretary of State may issue a passport in an emergency or for humanitarian reasons to such an individual.
(2) Revocation.
(A) General rule. The Secretary of State may revoke a passport previously issued to an individual described in paragraph (1)(A).
(B) Limitation for return to United States. Before revoking a passport under subparagraph (A), the Secretary of State may limit an existing passport to return travel to the United States, or issue a limited passport allowing only return travel to the United States.
(3) Hold harmless. The Secretary of the Treasury, the Secretary of State, and their designees are not liable to an individual for an action concerning a certification by the Commissioner of Internal Revenue under section 7345 of title 26.
(f) Revocation or denial of passport for individual without social security account number.
(1) Denial.
(A) General rule. Unless subparagraph (B) applies, when an individual applies for a passport and the application either does not include the Social Security account number issued to that individual, or includes an incorrect or invalid Social Security number that the individual provided willfully, intentionally, negligently, or recklessly, the Secretary of State may deny the application and may refuse to issue the passport.
(B) Emergency and humanitarian situations. Despite subparagraph (A), the Secretary of State may issue a passport in an emergency or for humanitarian reasons to such an individual.
(2) Revocation.
(A) General rule. The Secretary of State may revoke a passport previously issued to an individual described in paragraph (1)(A).
(B) Limitation for return to United States. Before revoking a passport under subparagraph (A), the Secretary of State may limit an existing passport to return travel to the United States, or issue a limited passport allowing only return travel to the United States.
(g) Removal of certification when debt ceases to be seriously delinquent. If, under section 7345(c) or (e) of title 26, the Secretary of State receives notice from the Secretary of the Treasury that an individual no longer has a seriously delinquent tax debt, the Secretary of State must remove the certification about that debt from the individual’s record.
(h) Omitted.
(i) Effective date. This section and its amendments took effect on December 4, 2015.
Except as provided under subparagraph (B), upon receiving a certification described in section 7345 of title 26 from the Secretary of the Treasury, the Secretary of State shall not issue a passport to any individual who has a seriously delinquent tax debt described in such section.
Notwithstanding subparagraph (A), the Secretary of State may issue a passport, in emergency circumstances or for humanitarian reasons, to an individual described in such subparagraph.
The Secretary of State may revoke a passport previously issued to any individual described in paragraph (1)(A).
If the Secretary of State decides to revoke a passport under subparagraph (A), the Secretary of State, before revocation, may—
limit a previously issued passport only for return travel to the United States; or
issue a limited passport that only permits return travel to the United States.
The Secretary of the Treasury, the Secretary of State, and any of their designees shall not be liable to an individual for any action with respect to a certification by the Commissioner of Internal Revenue under section 7345 of title 26.
Except as provided under subparagraph (B), upon receiving an application for a passport from an individual that either—
does not include the social security account number issued to that individual, or
includes an incorrect or invalid social security number willfully, intentionally, negligently, or recklessly provided by such individual,
the Secretary of State is authorized to deny such application and is authorized to not issue a passport to the individual.
Notwithstanding subparagraph (A), the Secretary of State may issue a passport, in emergency circumstances or for humanitarian reasons, to an individual described in subparagraph (A).
The Secretary of State may revoke a passport previously issued to any individual described in paragraph (1)(A).
If the Secretary of State decides to revoke a passport under subparagraph (A), the Secretary of State, before revocation, may—
limit a previously issued passport only for return travel to the United States; or
issue a limited passport that only permits return travel to the United States.
If pursuant to subsection (c) or (e) of section 7345 of title 26 the Secretary of State receives from the Secretary of the Treasury a notice that an individual ceases to have a seriously delinquent tax debt, the Secretary of State shall remove from the individual’s record the certification with respect to such debt.
The provisions of, and amendments made by, this section shall take effect on December 4, 2015.
Source credit: (Pub. L. 114–94, div. C, title XXXII, § 32101, Dec. 4, 2015, 129 Stat. 1729.)
- 2015Enacted · Pub. L. 114-94 · 129 Stat. 1729
A history note hasn’t been published yet. The record shows enactment by Pub. L. 114-94 on 2015-12-04.
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