Dealing With IRS Passport Revocation: Understand How to Request a Reversal
EVENT DATE:
May 27,2025
PRESENTER(s): Daniel J. Pilla
1:00 PM ET | 12:00 PM CT | 10:00 AM PT |
120 Minutes
This program has been approved NASBA & IRS CPE Credit 2(Taxes)
The IRS has had the legal authority to cause one’s passport (PP) to be revoked in the case of a “seriously delinquent tax debt.” When this happens, your clients become “grounded,” preventing overseas travel. Tax pros must understand the IRS’s legal authority to cause a PP to be revoked, and what you can do get that revocation reversed. This is an important topic that’s simply not covered anywhere else. This webinar will open a whole new avenue of service that tax pros can provide to their clients.
- How to Avoid Passport Revocation by the IRS
- How Does Passport Revocation Work?
- How is the Tax Debt Calculated
- What Tax Debts Lead to Passport Revocation
- 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
- How to use the Tax Court to get your clients PP reinstated
Participants will understand:
- Abatement of interest
- Avoiding the understatement of tax penalty
- Knowing when the IRS may, and may not, “certify” your client as a “seriously delinquent taxpayer”
- What the statutory delinquency threshold is to constitute being “seriously delinquent”
- When the IRS is legally NOT authorized to “certify” a taxpayer
- What the IRS’s discretionary exceptions are to “certifying” a taxpayer
- How to present “emergency circumstances or humanitarian reasons” for reinstating a revoked passport
- Understanding the “expedited procedure” for getting a PP “decertified”
- How to challenge a “certification” in the U.S. Tax Court
- How to work with IRS Area Counsel attorneys to resolve PP revocations
- How an individual taxpayer qualifies for Reasonable Cause abatement
Credits and Other information:
- Recommended CPE credit – 2.0
- Recommended field of study – Taxes
- Session Prerequisites and preparation: None
- Session learning level: Basic
- Location: Virtual/Online
- Delivery method: Group Internet Based
- NASBA Sponsor: 146439
- IRS Course ID: PJGWS
- Attendance Requirement: Yes
- Session Duration: 2 Hours
- Case Studies and Live Q&A session with speaker
- PowerPoint presentation for reference
Who Will Benefit:
- CPA
- Enrolled Agents (EAs)
- Tax Professionals
- Attorneys
- Other Tax Preparers
- Finance professionals
- Financial planners
Speaker Profile:
Daniel J. Pilla is a tax litigation consultant, premier proponent and advocate of taxpayer rights. For over three decades, Dan has been tremendously successful in his negotiations with the IRS. Regarded as one of the country’s premiere experts in IRS procedures, Dan provides people across the country with sound solutions to their tax-related problems. He has helped countless thousands of citizens solve personal and business tax problems they thought might never be solved. Furthermore, Dan’s proven techniques can effectively prevent IRS problems before they begin.
