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U.S. Court Upholds Constitutionality of Revoking Passports of Taxpayers with Significant Tax Debts

10 March 2020

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Approved Changes

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United States

On 28 February 2020, the U.S. District Court for the District of Colorado issued its decision in the case of Jeffrey T. Maehr, Plaintiff, v. U.S. Department of State on the constitutionality of revoking passports of taxpayers with significant tax debts. In or about 2010, the IRS determined that the plaintiff owed the government approximately UDS 250,000 in federal taxes and penalties based on tax years 2003-06. The IRS certified that the plaintiff had a "seriously delinquent" tax debt — i.e., debt exceeding USD 50,000 — under Title 26 U.S. Code § 7345 (Revocation or denial of passport in case of...