§7345. Revocation or denial of passport in case of certain tax delinquencies — Inbound Citations

Citations to 26 U.S.C. § 7345 as a whole

• 22 U.S.C. § 2714a(e)(1)(A)

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  (A) Except as provided under subparagraph (B), upon receiving a certification described in section 7345 of title 26 from the Secretary of the Treasury, the Secretary of State shall not issue a passport to any individual who has a seriously delinquent tax debt described in such section.
• 22 U.S.C. § 2714a(e)(3)

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  (3) The Secretary of the Treasury, the Secretary of State, and any of their designees shall not be liable to an individual for any action with respect to a certification by the Commissioner of Internal Revenue under section 7345 of title 26.
• 22 U.S.C. § 2714a(g)

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  (g) If pursuant to subsection (c) or (e) of section 7345 of title 26 the Secretary of State receives from the Secretary of the Treasury a notice that an individual ceases to have a seriously delinquent tax debt, the Secretary of State shall remove from the individual’s record the certification with respect to such debt.
• 26 U.S.C. § 6103(k)(11)(A)

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  (A) The Secretary shall, upon receiving a certification described in section 7345, disclose to the Secretary of State return information with respect to a taxpayer who has a seriously delinquent tax debt described in such section. Such return information shall be limited to—

  (i) the taxpayer identity information with respect to such taxpayer, and

  (ii) the amount of such seriously delinquent tax debt.
• 26 U.S.C. § 6320(a)(3)(E)

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  (E) the provisions of section 7345 relating to the certification of seriously delinquent tax debts and the denial, revocation, or limitation of passports of individuals with such debts pursuant to section 32101 of the FAST Act.
• 26 U.S.C. § 6331(d)(4)(G)

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  (G) the provisions of section 7345 relating to the certification of seriously delinquent tax debts and the denial, revocation, or limitation of passports of individuals with such debts pursuant to section 32101 of the FAST Act.