tag:blogger.com,1999:blog-6398232680738279469.post7220581057561212045..comments2024-03-12T07:30:17.846-07:00Comments on The Tax Times: Tax Delinquents May Have Passports Canceled & Be Questioned at Air & Sea PortsRonald A. Marini, Esq.http://www.blogger.com/profile/14304486100168506240noreply@blogger.comBlogger4125tag:blogger.com,1999:blog-6398232680738279469.post-81364229134293759932012-06-28T10:49:06.980-07:002012-06-28T10:49:06.980-07:00Interesting how Worthy v. United States, 328 F.2d ...Interesting how Worthy v. United States, 328 F.2d 386 (5th Cir. 1964) (journalist refused passport facilities for travel to Cuba and China; fundamental right of free ingress held infringed) and the Supreme Court cases it cites have diminished in force. <br /><br />http://bulk.resource.org/courts.gov/c/F2/328/328.F2d.386.20062_1.html <br /><br />The GAO report "Potential for Using Passport Issuance to Increase Collection of Unpaid Taxes" http://www.gao.gov/new.items/d11272.pdf and older GAO reports on overseas nonflilers http://archive.gao.gov/t2pbat6/149177.pdf (1993) & http://www.gao.gov/products/GGD-98-106 (1998) have emboldened Congress. The State Department notice on child support debtors' passport blocks is here: http://travel.state.gov/passport/ppi/family/family_863.html <br /><br />And countries talk to each other about such things. Here's a 2009 Daily Mail article about UK proposals to block passports and driving licenses of child support debtors: http://www.dailymail.co.uk/news/article-1127251/Child-support-dodgers-lose-passports-driving-licences-draconian-new-plans.html And on European Union law: http://www.childsupportlaws.co.uk/eu-common-child-support-laws.html <br /><br />The academically and philosophically interesting cases involve those against whom there are final judgments for tax or child support, the debtor is insolvent and can't pay, but the money ought not to have been owed in the first place (the debtor isn't the father but failed to prove his case with DNA in time, perhaps because he was in prison; or there is double taxation because of a wrong characterisation of a transaction that cannot be corrected because of a time bar: United States v. Dalm, 494 U.S. 596 (1990)<br /><br />State tries to keep track of second passports (it's a question on passport applications). But for the dual- or multi-national person who has decamped from the US with all his wealth there's not much either State or the IRS can do about it, except in Canada with respect to non-Canadians. Think of Marc Rich. There are plenty of shady outfits offering escape artistry, second passports, and tax absconder help.<br /><br />Given Congressional targeting of overseas assets (FATCA) and expatriates ("Expatriation to Avoid Tax", Pub. L. 104-191, 110 Stat. 2093, § 511, 26 U.S.C. § 877 and later amendments) I fully expect the passport block to be enacted despite the reservations of some senators. http://www.finance.senate.gov/newsroom/chairman/release/?id=df1d409f-4358-41d8-b10a-2fc9b3853c24 <br />Posted by Andrew GrossmanRonald A. Marini, Esq.https://www.blogger.com/profile/14304486100168506240noreply@blogger.comtag:blogger.com,1999:blog-6398232680738279469.post-58109201272850298592012-06-28T10:47:12.855-07:002012-06-28T10:47:12.855-07:00This comment has been removed by the author.Ronald A. Marini, Esq.https://www.blogger.com/profile/14304486100168506240noreply@blogger.comtag:blogger.com,1999:blog-6398232680738279469.post-20377875893173500042012-06-28T10:46:13.110-07:002012-06-28T10:46:13.110-07:00This comment has been removed by the author.Ronald A. Marini, Esq.https://www.blogger.com/profile/14304486100168506240noreply@blogger.comtag:blogger.com,1999:blog-6398232680738279469.post-73041394530090524662012-06-01T08:31:22.421-07:002012-06-01T08:31:22.421-07:00Ronald, this is indeed very interesting particular...Ronald, this is indeed very interesting particular for many of many clients that live outside of the US. Could you send me the proposed Senate and HR bill numbers? I would be interested to read the actual bills.<br /><br />I have also heard rumors, although have not been able to confirm, that the US Embassies are considering not to renew US passports for citizens living outside of United States unless they were tax compliant. Have you heard anything along these lines? I do know that when you renew your US passport overseas at the Embassy you are required to provide a SSN.<br /><br />Thanks. <br />Posted by Milan PatelRonald A. Marini, Esq.https://www.blogger.com/profile/14304486100168506240noreply@blogger.com