Here Comes the Tax Enforcement, There Go the Passports: Analyzing the Evolution of Section 7345 in Its First Five Years



Section 7345 authorizes the IRS, with assistance from the State Department, to deprive individuals with serious tax debts of their passports. Congress passed the law in 2015, the IRS began enforcing it in 2018, and the courts started issuing decisions in 2020. In short, the issues concerning passport deprivation as a tool for tax collection are new and quickly evolving. This article does the “heavy lifting” for readers by gathering, organizing and analyzing all major sources available thus far about the implementation of Section 7345.

Read the full article here.

About Hale E. Sheppard
HALE E. SHEPPARD, Esq. (B.S., M.A., J.D., LL.M., LL.M.T.) is a Shareholder in the Tax Controversy Section of Chamberlain Hrdlicka and Chair of the International Tax Group.

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