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Two Obscure Tax Provisions in Transportation Bill

On December 3, 2015, the House and Senate passed a 1300-page transportation funding bill that included two tax provisions.  The President signed the bill last week. The first tax provision adds a new Code section that allows for the revocation or denial of a passport if the passport holder has uncollected taxes of at least $50,000 where a tax lien has been filed, unless the taxes are being contested or are subject to an approved installment agreement to pay the taxes over time.  The second provision allows the IRS to hire private tax collectors to collect delinquent taxes on inactive accounts.  This has been tried before unsuccessfully.

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About this Author

Wayne M. Zell‚, Tax Attorney, Odin Feldman Law Firm ";
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Wayne Zell’s extensive background as an attorney, CPA, and entrepreneur provide him a wealth of insight to his clients’ business operations and challenges. In addition to working at law firms, he has worked for three of the former “Big Eight” accounting firms. His understanding of small business dynamics grew from the time he served as General Counsel and CFO of YellowBrix, Inc., an internet content provider and enterprise software developer.

For over 30 years, Wayne has counseled clients as an attorney, accountant, and business advisor in a wide range of industries, including...

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