This 2-hour course covers:

Dan Pilla addresses the process the IRS uses to “certify seriously delinquent” taxpayers to the Department of State, which in turn can suspend or revoke one’s U.S. passport. Code section 7435 provides the statutory conditions under which one’s passport can be suspended or revoked, and the IRS added substantial discretionary conditions. We review both statutory and administrative rules for revocation, and the applicable Tax Court appeals procedures. We also examine the emergency procedures available if a U.S. is out of the country when a passport is revoked.

Note: This course was a one hour course during the 2025 Taxpayers Defense Conference.  Dan has expanded this course past the basics.

Participants learn:

• What constitutes a “seriously delinquent tax debt”
• What are the legal requirements IRS must meet to get a PP suspended or revoked?
• What are the legal exceptions to revocation?
• What are the administrative exceptions to revocation?
• What is the required notification process the IRS must follow?
• How to challenge an erroneous revocation
• What if your client has emergency travel requirements?
• How to use the Tax Court to get your clients PP reinstated

Special Members only pricing
Webinar time: 2 hours (100 minutes)
Course notes: 1 PDF (Emailed the day before the webinar with participation links)
Continuing Education: 2 Credits
Webinar requires submission of polling questions and Self Study version has review questions and exam.

Please call us to register if the above cart link does not work.  1 800 553-6458