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Current Federal Tax Developments · Mar 4, 2026

Passport Revocation and Tax Delinquency: A Review of United States v. Richard H. Hatch Jr.

Tax Brief summary and classification of the original reporting.

Bottom Line

💡 Passport Revocation and Tax Delinquency: A Review of United States v. Richard.... Worth reviewing for potential client impact.

Summary

Under Internal Revenue Code (IRC) § 7345, the IRS is granted the statutory authority to certify a taxpayer as having a "seriously delinquent tax debt". Once the Secretary of the Treasury transmits this certification, the Secretary of State is mandated to take "action with respect to denial, revoc...

Classification

Category: fyiPriority: importantReason: Contains 'treasury' - significant update

Applies To

1040payroll

Affected Groups

Individual return preparers, Payroll/employment tax specialists

Related Topics

Original Source

We aggregate public tax updates and provide AI-assisted summaries. Please read the original reporting for full details.

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