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DATE 2017-02-01

HANGOUT

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Key: Value:

Key: Value:

MESSAGE
DATE 2017-02-03
FROM Ruben Safir
SUBJECT Subject: [Hangout-NYLXS] irs and passports - 50K is nothing
Another Travel Ban: IRS Moves To Revoke Passports For Unpaid Taxes

Robert W. Wood ,


President Trump's executive order on travel may be generating big
protests, but an IRS missive on travel and passports may not go down too
well either. More than a year ago, in H.R.22, Congress gave the IRS a
new weapon to collect taxes. Tax code Section 7345 is labeled,
“Revocation or Denial of Passport in Case of Certain Tax Delinquencies.”
The law isn't limited to criminal tax cases, or even cases where the IRS
thinks you are trying to flee. The idea of the law is to use travel as a
way to enforce tax collections. It was proposed and rejected in 2012.
But by late 2015, Congress passed it and President Obama signed it.

Now, over a year later, the IRS has finally released new details on its
website. If you have seriously delinquent tax debt, IRS can notify the
State Department. The State Department generally will not issue or renew
a passport after receiving certification from the IRS. The IRS has not
yet started certifying tax debt to the State Department. The IRS says
certifications will begin in early 2017, and the IRS website will be
updated to indicate when this process has been implemented.


Here is the new information from the IRS. Seriously delinquent tax debt
is an individual's unpaid, legally enforceable federal tax debt totaling
more than $50,000 (including interest and penalties, but subject to an
inflation adjustment) for which:

A notice of federal tax lien has been filed and all administrative
remedies under IRC § 6320 have lapsed or been exhausted or
A levy has been issued

Some tax debt is not included in determining seriously delinquent tax
debt even if it meets the above criteria. It includes tax debt:

Being paid in a timely manner under an installment agreement
entered into with the IRS
Being paid in a timely manner under an offer in compromise accepted
by the IRS or a settlement agreement entered into with the Justice
Department
For which a collection due process hearing is timely requested in
connection with a levy to collect the debt
For which collection has been suspended because a request for
innocent spouse relief under IRC Section 6015 has been made

Before denying a passport, the State Department will hold your
application for 90 days to allow you to:

Resolve any erroneous certification issues
Make full payment of the tax debt
Enter into a satisfactory payment alternative with the IRS

There is no grace period for resolving the debt before the State
Department revokes a passport.

Taxpayer Notification. The IRS is required to notify you in writing at
the time the IRS certifies seriously delinquent tax debt to the State
Department. The IRS is also required to notify you in writing at the
time it reverses certification. The IRS will send written notice by
regular mail to your last known address.

Reversal Of Certification. The IRS will notify the State Department of
the reversal of the certification when:

The tax debt is fully satisfied or becomes legally unenforceable.
The tax debt is no longer seriously delinquent.
The certification is erroneous.

The IRS will provide notice as soon as practicable if the certification
is erroneous. The IRS will provide notice within 30 days of the date the
debt is fully satisfied, becomes legally unenforceable or ceases to be
seriously delinquent tax debt. A previously certified debt is no longer
seriously delinquent when:

You and the IRS enter into an installment agreement allowing you to
pay the debt over time.
The IRS accepts an offer in compromise to satisfy the debt.
The Justice Department enters into a settlement agreement to satisfy
the debt.
Collection is suspended because you request innocent spouse relief
under IRC Section 6015.
You make a timely request for a collection due process hearing in
connection with a levy to collect the debt.

The IRS will not reverse certification where a taxpayer requests a
collection due process hearing or innocent spouse relief on a debt that
is not the basis of the certification. Also, the IRS will not reverse
the certification because the taxpayer pays the debt below $50,000.

Judicial Review. If the IRS certified your debt to the State Department,
you can file suit in the U.S. Tax Court or a U.S. District Court to have
the court determine whether the certification is erroneous, or the IRS
failed to reverse the certification when it was required to do so. If
the court determines the certification is erroneous or should be
reversed, it can order reversal of the certification.

IRC Section 7345 does not provide the court authority to release a lien
or levy or award money damages in a suit to determine whether a
certification is erroneous. You are not required to file an
administrative claim or otherwise contact the IRS to resolve the
erroneous certification issue before filing suit in the U.S. Tax Court
or a U.S. District Court.

Payment of Taxes. If you can’t pay the full amount you owe, you can make
alternative payment arrangements such as an installment agreement or an
offer in compromise and still keep your U.S. passport. If you disagree
with the tax amount or the certification was made in error, you should
contact the phone number listed on Notice CP 508C. If you’ve already
paid the tax debt, please send proof of that payment to the address on
the Notice CP 508C. If you recently filed your tax return for the
current year and expect a refund , the IRS will apply the refund to the
debt and if the refund is sufficient to satisfy your seriously
delinquent tax debt, the account is considered fully paid.

Passport Status. If you need to verify whether your U.S. passport has
been cancelled or revoked, you should contact the State Department by
calling the National Passport Information Center at 877-487-2778. If you
need your U.S. passport to keep your job, once your seriously delinquent
tax debt is certified, you must fully pay the balance, or make an
alternative payment arrangement to keep your passport. Once you’ve
resolved your tax problem with the IRS, the IRS will reverse the
certification within 30 days of resolution of the issue.

Travel. If you’re leaving in a few days for international travel and
need to resolve passport issues, you should call the phone number listed
on Notice CP 508C. If you already have a U.S. passport, you can use your
passport until you’re notified by the State Department that it’s taking
action to revoke or limit your passport. If the Secretary of State
decides to revoke a passport, the Secretary of State, before making the
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 your passport is cancelled or revoked, after you’re certified, you
must resolve the tax debt by paying the debt in full, making alternative
payment arrangements or showing that the certification is erroneous. The
IRS will notify the State Department of the reversal of your
certification within 30 days of the date the tax debt is resolved.

For alerts to future tax articles, email me at Wood-at-WoodLLP.com. This
article is not legal advice.
--
So many immigrant groups have swept through our town
that Brooklyn, like Atlantis, reaches mythological
proportions in the mind of the world - RI Safir 1998
http://www.mrbrklyn.com

DRM is THEFT - We are the STAKEHOLDERS - RI Safir 2002
http://www.nylxs.com - Leadership Development in Free Software
http://www2.mrbrklyn.com/resources - Unpublished Archive
http://www.coinhangout.com - coins!
http://www.brooklyn-living.com

Being so tracked is for FARM ANIMALS and and extermination camps,
but incompatible with living as a free human being. -RI Safir 2013
_______________________________________________
hangout mailing list
hangout-at-nylxs.com
http://www.nylxs.com/

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  17. 2017-02-02 From: "Mancini, Sabin (DFS)" <Sabin.Mancini-at-dfs.ny.gov> Re: [Hangout-NYLXS] Is NYLUG still running meetings? | | None since
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  30. 2017-02-02 IEEE Engineering in Medicine and Biology Society <noreply-at-embs.org> Subject: [Hangout-NYLXS] Your EMB Weekly Newsletter is HERE!!!!
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  65. 2017-02-09 From: "Mancini, Sabin (DFS)" <Sabin.Mancini-at-dfs.ny.gov> Re: [Hangout-NYLXS] Microsoft's new strategy to beat linux | |
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  75. 2017-02-09 Paul Robert Marino <prmarino1-at-gmail.com> Re: [Hangout-NYLXS] Microsofts new stratergy to beat linux | | I
  76. 2017-02-10 From: "Mancini, Sabin (DFS)" <Sabin.Mancini-at-dfs.ny.gov> Re: [Hangout-NYLXS] Microsofts new stratergy to beat linux | | ...
  77. 2017-02-10 Ruben Safir <ruben-at-mrbrklyn.com> Subject: [Hangout-NYLXS] Fwd: [Accu-contacts] Software engineer position
  78. 2017-02-10 Ruben Safir <ruben-at-mrbrklyn.com> Subject: [Hangout-NYLXS] Compiler Papers
  79. 2017-02-10 Ruben Safir <ruben-at-mrbrklyn.com> Subject: [Hangout-NYLXS] Guess this painting!!
  80. 2017-02-10 Ruben Safir <ruben-at-mrbrklyn.com> Subject: [Hangout-NYLXS] Shabbat Shalom!
  81. 2017-02-10 Rick Moen <rick-at-linuxmafia.com> Re: [Hangout-NYLXS] Guess this painting!!
  82. 2017-02-10 Rick Moen <rick-at-linuxmafia.com> Re: [Hangout-NYLXS] Microsofts new stratergy to beat linux | | ...
  83. 2017-02-10 Paul Robert Marino <prmarino1-at-gmail.com> Re: [Hangout-NYLXS] Microsofts new stratergy to beat linux | | ...
  84. 2017-02-10 Ruben Safir <ruben.safir-at-my.liu.edu> Re: [Hangout-NYLXS] Microsofts new stratergy to beat linux | | I
  85. 2017-02-11 Ruben Safir <ruben-at-mrbrklyn.com> Subject: [Hangout-NYLXS] Tech News - Honeypots
  86. 2017-02-11 Ruben Safir <ruben-at-mrbrklyn.com> Subject: [Hangout-NYLXS] more on honeypots
  87. 2017-02-11 Ruben Safir <ruben-at-mrbrklyn.com> Subject: [Hangout-NYLXS] Internet of things DDOS threat
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  89. 2017-02-11 Ruben Safir <ruben-at-mrbrklyn.com> Subject: [Hangout-NYLXS] Mozilla and DRM
  90. 2017-02-11 Ruben Safir <ruben-at-mrbrklyn.com> Subject: [Hangout-NYLXS] WebRTC coding in html5
  91. 2017-02-11 Ruben Safir <ruben-at-mrbrklyn.com> Re: [Hangout-NYLXS] WebRTC coding in html5
  92. 2017-02-11 Ruben Safir <ruben-at-mrbrklyn.com> Subject: [Hangout-NYLXS] vim and the free software world
  93. 2017-02-11 Ruben Safir <ruben-at-mrbrklyn.com> Subject: [Hangout-NYLXS] Robotics
  94. 2017-02-11 Ruben Safir <ruben-at-mrbrklyn.com> Subject: [Hangout-NYLXS] Researchers use artificial neural network to
  95. 2017-02-11 Ruben Safir <ruben-at-mrbrklyn.com> Subject: [Hangout-NYLXS] power grids in peril
  96. 2017-02-11 Ruben Safir <ruben-at-mrbrklyn.com> Subject: [Hangout-NYLXS] New Neuronet theory
  97. 2017-02-11 Ruben Safir <ruben-at-mrbrklyn.com> Subject: [Hangout-NYLXS] Linguistics
  98. 2017-02-11 Ruben Safir <ruben-at-mrbrklyn.com> Re: [Hangout-NYLXS] Guess this painting!!
  99. 2017-02-11 Ruben Safir <ruben-at-mrbrklyn.com> Subject: [Hangout-NYLXS] lions and tigers and snow leopards
  100. 2017-02-11 Ruben Safir <ruben-at-mrbrklyn.com> Subject: [Hangout-NYLXS] Movie of the Week
  101. 2017-02-10 Paul Robert Marino <prmarino1-at-gmail.com> Re: [Hangout-NYLXS] Microsofts new stratergy to beat linux | | I
  102. 2017-02-12 ruben <ruben-at-mrbrklyn.com> Re: [Hangout-NYLXS] anyone know what is this
  103. 2017-02-12 Rick Moen <rick-at-linuxmafia.com> Re: [Hangout-NYLXS] anyone know what is this
  104. 2017-02-12 Ruben Safir <ruben-at-mrbrklyn.com> Subject: [Hangout-NYLXS] fellowship positition
  105. 2017-02-12 Ruben Safir <ruben-at-mrbrklyn.com> Subject: [Hangout-NYLXS] aptget
  106. 2017-02-12 Ruben Safir <ruben-at-mrbrklyn.com> Subject: [Hangout-NYLXS] Trump Economics and Lou Costello teaches about a
  107. 2017-02-12 Ruben Safir <ruben-at-mrbrklyn.com> Re: [Hangout-NYLXS] Guess this painting!!
  108. 2017-02-12 Ruben Safir <ruben-at-mrbrklyn.com> Subject: [Hangout-NYLXS] Name the artist and the work..
  109. 2017-02-13 Gabor Szabo <gabor-at-szabgab.com> Subject: [Hangout-NYLXS] [Perlweekly] #290 - Interview at FOSDEM
  110. 2017-02-01 Dirk Jagdmann <doj-at-cubic.org> Re: [Hangout-NYLXS] Passing encrypted base64 encoded value via href
  111. 2017-02-13 Rick Moen <rick-at-linuxmafia.com> Re: [Hangout-NYLXS] Guess this painting!!
  112. 2017-02-13 ruben <ruben-at-mrbrklyn.com> Re: [Hangout-NYLXS] Guess this painting!!
  113. 2017-02-13 Ruben Safir <mrbrklyn-at-panix.com> Re: [Hangout-NYLXS] Guess this painting!!
  114. 2017-02-13 Ruben Safir <mrbrklyn-at-panix.com> Re: [Hangout-NYLXS] Guess this painting!!
  115. 2017-02-13 ISOC-NY announcements <announce-at-lists.isoc-ny.org> Re: [Hangout-NYLXS]
  116. 2017-02-13 Ruben Safir <ruben-at-mrbrklyn.com> Subject: [Hangout-NYLXS] Patent Trolls Delux
  117. 2017-02-13 Ruben Safir <ruben-at-mrbrklyn.com> Re: [Hangout-NYLXS] Microsofts new stratergy to beat linux | | I
  118. 2017-02-13 Ruben Safir <ruben-at-mrbrklyn.com> Subject: [Hangout-NYLXS] Fwd: [isoc-ny] Fwd: EVENT TONIGHT: The Internet of
  119. 2017-02-13 From: "Mancini, Sabin (DFS)" <Sabin.Mancini-at-dfs.ny.gov> Re: [Hangout-NYLXS] Fwd: [isoc-ny] Fwd: EVENT TONIGHT: The Internet
  120. 2017-02-13 Ruben Safir <mrbrklyn-at-panix.com> Re: [Hangout-NYLXS] Fwd: [isoc-ny] Fwd: EVENT TONIGHT: The Internet
  121. 2017-02-13 Rick Moen <rick-at-linuxmafia.com> Re: [Hangout-NYLXS] Guess this painting!!
  122. 2017-02-13 Ruben Safir <ruben-at-mrbrklyn.com> Subject: [Hangout-NYLXS] Geological floods
  123. 2017-02-13 Ruben Safir <ruben-at-mrbrklyn.com> Subject: [Hangout-NYLXS] Amature Radio
  124. 2017-02-13 Rick Moen <rick-at-linuxmafia.com> Re: [Hangout-NYLXS] Amature Radio
  125. 2017-02-13 Ruben Safir <ruben-at-mrbrklyn.com> Subject: [Hangout-NYLXS] Artificial Intelligence Gets Aggressive Without
  126. 2017-02-14 Rick Moen <rick-at-linuxmafia.com> Re: [Hangout-NYLXS] Geological floods
  127. 2017-02-14 From: "American Museum of Natural History" <mat-at-amnh.org> Subject: [Hangout-NYLXS] Tomorrow Is The Last Day for MAT Applications
  128. 2017-02-14 From: "IEEE The Institute"<tialert-at-ieee.org> Subject: [Hangout-NYLXS] The Institute Online: Can Amazon's Echo Device Help
  129. 2017-02-14 Charlotte Danes <charlotted-at-schoolingadvisor.com> Subject: [Hangout-NYLXS] NYLXS - The Free Software Institute
  130. 2017-02-15 Ruben Safir <ruben-at-mrbrklyn.com> Subject: [Hangout-NYLXS] Just a reminder
  131. 2017-02-15 IEEE Engineering in Medicine and Biology Society <noreply-at-embs.org> Subject: [Hangout-NYLXS] EMBC Paper Submission DEADLINE is
  132. 2017-02-15 Rick Moen <rick-at-linuxmafia.com> Re: [Hangout-NYLXS] aptget
  133. 2017-02-15 Ruben Safir <ruben-at-mrbrklyn.com> Re: [Hangout-NYLXS] aptget
  134. 2017-02-16 Rick Moen <rick-at-linuxmafia.com> Re: [Hangout-NYLXS] aptget
  135. 2017-02-16 ruben <ruben-at-mrbrklyn.com> Subject: [Hangout-NYLXS] chew on this
  136. 2017-02-16 ruben <ruben-at-mrbrklyn.com> Subject: [Hangout-NYLXS] Next Picute
  137. 2017-02-16 Rick Moen <rick-at-linuxmafia.com> Re: [Hangout-NYLXS] Next Picture
  138. 2017-02-16 Ruben Safir <ruben-at-mrbrklyn.com> Re: [Hangout-NYLXS] aptget
  139. 2017-02-16 Ruben Safir <ruben-at-mrbrklyn.com> Re: [Hangout-NYLXS] aptget
  140. 2017-02-16 Ruben Safir <ruben-at-mrbrklyn.com> Re: [Hangout-NYLXS] Next Picture
  141. 2017-02-16 Ruben Safir <ruben-at-mrbrklyn.com> Subject: [Hangout-NYLXS] Fwd: Sherry
  142. 2017-02-16 Ruben Safir <ruben-at-mrbrklyn.com> Subject: [Hangout-NYLXS] Name the Artist and the Work
  143. 2017-02-16 From: "Mancini, Sabin (DFS)" <Sabin.Mancini-at-dfs.ny.gov> Re: [Hangout-NYLXS] aptget: | | it was not wasted !
  144. 2017-02-16 From: "Mancini, Sabin (DFS)" <Sabin.Mancini-at-dfs.ny.gov> Re: [Hangout-NYLXS] aptget: | | RS: I thought you were an OpenSuse
  145. 2017-02-16 Ruben Safir <ruben-at-mrbrklyn.com> Re: [Hangout-NYLXS] aptget: | | RS: I thought you were an OpenSuse
  146. 2017-02-16 From: "Mancini, Sabin (DFS)" <Sabin.Mancini-at-dfs.ny.gov> Re: [Hangout-NYLXS] aptget: | | RS: . Audience was about 70% male (
  147. 2017-02-16 Ruben Safir <mrbrklyn-at-panix.com> Re: [Hangout-NYLXS] Next Picture
  148. 2017-02-16 Rick Moen <rick-at-linuxmafia.com> Re: [Hangout-NYLXS] Next Picture
  149. 2017-02-16 Rick Moen <rick-at-linuxmafia.com> Re: [Hangout-NYLXS] Next Picture
  150. 2017-02-16 ISOC-NY announcements <announce-at-lists.isoc-ny.org> Subject: [Hangout-NYLXS] [isoc-ny] WEBCAST TONIGHT: The Future of Digital
  151. 2017-02-17 Ruben Safir <ruben-at-mrbrklyn.com> Subject: [Hangout-NYLXS] Living with NASA
  152. 2017-02-17 Ruben Safir <ruben-at-mrbrklyn.com> Subject: [Hangout-NYLXS] The MTA is so fucked up
  153. 2017-02-17 From: "Mancini, Sabin (DFS)" <Sabin.Mancini-at-dfs.ny.gov> Re: [Hangout-NYLXS] The MTA is so f****d up | | Join the MTA and
  154. 2017-02-17 ruben <ruben-at-mrbrklyn.com> Subject: [Hangout-NYLXS] Fwd: [isoc-ny] WEBCAST TONIGHT: The Future of
  155. 2017-02-17 Rick Moen <rick-at-linuxmafia.com> Re: [Hangout-NYLXS] aptget: | | it was not wasted !
  156. 2017-02-19 Rick Moen <rick-at-linuxmafia.com> Subject: [Hangout-NYLXS] (forw) QA & Tech Support Engineer (NYC)
  157. 2017-02-20 Rick Moen <rick-at-linuxmafia.com> Subject: [Hangout-NYLXS] Duplicity (2009 film)
  158. 2017-02-20 Gabor Szabo <gabor-at-szabgab.com> Subject: [Hangout-NYLXS] [Perlweekly] #291 - FOSDEM videos
  159. 2017-02-20 Ruben Safir <ruben-at-mrbrklyn.com> Subject: [Hangout-NYLXS] movie of the week
  160. 2017-02-21 ruben <ruben-at-mrbrklyn.com> Subject: [Hangout-NYLXS] technologywith fossils
  161. 2017-02-22 Ruben Safir <ruben-at-mrbrklyn.com> Subject: [Hangout-NYLXS] exo-planets
  162. 2017-02-22 Ruben Safir <ruben-at-mrbrklyn.com> Subject: [Hangout-NYLXS] in other news
  163. 2017-02-22 Nicholas Rodin <nikbbwil-at-icloud.com> Re: [Hangout-NYLXS] in other news
  164. 2017-02-22 Ruben Safir <mrbrklyn-at-panix.com> Re: [Hangout-NYLXS] in other news
  165. 2017-02-22 Ruben Safir <mrbrklyn-at-panix.com> Re: [Hangout-NYLXS] in other news
  166. 2017-02-22 James E Keenan <jkeen-at-verizon.net> Subject: [Hangout-NYLXS] February social meeting
  167. 2017-02-23 From: "Mancini, Sabin (DFS)" <Sabin.Mancini-at-dfs.ny.gov> Re: [Hangout-NYLXS] | | | Nick: You cannot be removed without
  168. 2017-02-23 Nicholas Rodin <nikbbwil-at-icloud.com> Re: [Hangout-NYLXS] | | | Nick: You cannot be removed without
  169. 2017-02-23 From: "Mancini, Sabin (DFS)" <Sabin.Mancini-at-dfs.ny.gov> Re: [Hangout-NYLXS] | | | Nick: I get way TOO many emails TO both
  170. 2017-02-23 Nicholas Rodin <nikbbwil-at-icloud.com> Re: [Hangout-NYLXS] | | | Nick: I get way TOO many emails TO both
  171. 2017-02-23 Ruben Safir <mrbrklyn-at-panix.com> Re: [Hangout-NYLXS] | | | Nick: I get way TOO many emails TO both
  172. 2017-02-23 Rick Moen <rick-at-linuxmafia.com> Re: [Hangout-NYLXS] | | | Nick: I get way TOO many emails TO both
  173. 2017-02-24 Ruben Safir <ruben-at-mrbrklyn.com> Subject: [Hangout-NYLXS] decision making tree for a euler walk
  174. 2017-02-24 IEEE Engineering in Medicine and Biology Society <noreply-at-embs.org> Subject: [Hangout-NYLXS] Your EMB Weekly Newsletter is HERE!!!!
  175. 2017-02-28 Ruben Safir <ruben-at-mrbrklyn.com> Subject: [Hangout-NYLXS] Peer Review
  176. 2017-02-27 James E Keenan <jkeen-at-verizon.net> Re: [Hangout-NYLXS] February social meeting + upcoming
  177. 2017-02-28 From: "IEEE The Institute"<tialert-at-ieee.org> Subject: [Hangout-NYLXS] The Institute Online: Straight Out of Sci-Fi,
  178. 2017-02-28 Don Brinkman <Don.Brinkman-at-gov.ab.ca> Re: [Hangout-NYLXS] visit

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