taxnews.ey.comPrint

21 January 2016

New US law furthers trend of enhanced collaboration between US tax and immigration authorities

President Obama signed the Fixing America's Surface Transportation Act (FAST Act) into US law on December 4, 2015. The law (Public Law No: 114-94), which includes provisions that expand information sharing between the US tax and immigration authorities, authorizes the Department of State to deny, revoke or limit the US passport of a taxpayer with "seriously delinquent tax debt." Passports will be reissued once the tax debt is paid in full, a payment program is agreed with the IRS, or the matter is otherwise settled.

A Tax Alert prepared by Ernst & Young's Human Capital Group, and attached below, provides additional details.

———————————————
ATTACHMENT

Document ID: 2016-0141

 

The information contained herein is general in nature and is not intended, and should not be construed, as legal, accounting or tax advice or opinion provided by Ernst & Young LLP to the reader. The reader also is cautioned that this material may not be applicable to, or suitable for, the reader's specific circumstances or needs, and may require consideration of non-tax and other tax factors if any action is to be contemplated. The reader should contact his or her Ernst & Young LLP or other tax professional prior to taking any action based upon this information. Ernst & Young LLP assumes no obligation to inform the reader of any changes in tax laws or other factors that could affect the information contained herein.

 

Copyright © 1996 – 2025, Ernst & Young LLP

 

All rights reserved. No part of this document may be reproduced, retransmitted or otherwise redistributed in any form or by any means, electronic or mechanical, including by photocopying, facsimile transmission, recording, rekeying, or using any information storage and retrieval system, without written permission from Ernst & Young LLP.

 

EY US Tax News Update Master Agreement | EY Privacy Statement