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IRS Issues Serious Tax Delinquency Passport Denial, Revocation Guidance (Notice 2018-1)

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The IRS has issued guidance on the denial and revocation of passports due to serious tax delinquency. The IRS must notify the State Department when an individual has a “seriously delinquent” tax liability. Generally, after receiving such a notification, the State Department will deny an application for a new or renewed passport. The State Department may also revoke […]

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