# IRS, Passports, and 'Tax Delinquents'



## gairloch (Jun 24, 2011)

it's been oft repeated here that you have no worries if you are a overseas US Citizen that travels to the USA, but do not file taxes with the IRS because the IRS and the Dept of State (DOS) do not talk to each other.
Apparently in the 2015 Transportation Act (because tax law is under Transportation right?), the IRS is supposed to work with the Dept Of State on 'delinquent tax' payers who travel outside the USA (for us here the reverse applies).
So starting 16 Jan 2018 (in other words 'earlier this year'), the IRS will notify the DOS of US taxpayers who owe $5.1K+ in back taxes to suspend or revoke their US PP.

Article is here

NOTE, you must be DELINQUENT in paying. 
If you've never filed, or stopped filing years ago and are NOT DELINQUENT you won't likely be on their list (not yet anyway, but they seem to be working towards that end don't they?).
Please read the article for yourself.


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## Bevdeforges (Nov 16, 2007)

Do remember, too, that to be delinquent in paying, you would have to have some sort of assessment filed against you, whether the result of an audit or some question posed by the IRS (usually by letter) that you did not respond to. 

The fact that you don't have to file returns if your income is below certain threshold amounts means that it is unlikely they are able to assert any charge of "delinquency" against anyone who does not have the sort of income (or wealth) that would normally be reported to the IRS. (Think W-2s, 1099's or the FATCA bank account information your bank may send in.)
Cheers,
Bev


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## Nononymous (Jul 12, 2011)

Minor correction: the threat of passport withdrawal only applies for delinquency in excess of $51,000 (not $5.1k as stated in the original post). 

But otherwise, yes, it's a hollow threat against any ordinary non-compliant US person aboard. Literally by definition, you can't be delinquent if you are not compliant, not in the system. The IRS would need to do quite a bit of research to figure out who you were, how much you make and what you possibly owe, and would then need to make an assessment and all that. Immigration control has no access to tax information, you would literally need proceedings against you before you'd expect any problems entering the US.

This is not something most of us regular non-compliant types need to worry about. And if you're a dual citizen, who the hell cares? It's a cheaper way to get rid of your US passport than renouncing!


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## gairloch (Jun 24, 2011)

It's more likely to be used against US residents as the IRS has greater visibility on their earnings. It cannot be used against someone who does not actually owe anything.
Thank you for the correction.


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## Moulard (Feb 3, 2017)

As others have said, you have to have had an assessment, or multiple assessments against you either by having filed yourself or the IRS having filed a substitute return on your behalf. 

Pretty much the only time the IRS will do that is if they have evidence of US income AND no return was filed.... or they have evidence of significant overseas income through something like a Panama/Paradise Papers type leak or other exposure which implies a taxable income.

There are cases of extradition for tax evasion, but that would have to have a court judgement in the US against you and you would have to live in a country that would allow extradition based on the outcome of that case. Given the costs of court cases, that isn't going to happen over an amount as small as even 50k. The only case I really know is one that made the papers here... the sum was well in excess of $1mil though...


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## PrairieDawn (Dec 7, 2011)

Thanks for sharing this info!


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