![]() ![]() The IRS and State Department will begin implementation of these provisions in January of 2018.Ī debt that is being timely paid under an IRS-approved installment agreement under section 6159 Ī debt that is being timely paid under an offer in compromise accepted by the IRS under section 7122 Ī debt that is being timely paid under the terms of a settlement agreement with the Department of Justice under section 7122 Ī debt in connection with a levy for which collection is suspended because of a request for a due process hearing (or because such a request is pending) under section 6330 andĪ debt for which collection is suspended because the individual made an innocent spouse election (section 6015(b) or (c)) or the individual requested innocent spouse relief (section 6015(f)). Upon receipt of a section 7345 certification, section 32101(e) of the FAST Act provides that the State Department will generally deny an application for issuance or renewal of a passport from such individual, and may revoke or limit a passport previously issued to such individual. Section 32101(a) of the FAST Act added new Code section 7345, which requires the Department of the Treasury (Treasury) to notify the Department of State (State Department) if a certification is made that an individual has a “seriously delinquent tax debt.” Such certification or a reversal of such certification may only be made by the Commissioner of Internal Revenue, the Deputy Commissioner for Services and Enforcement of the Internal Revenue Service (IRS), or the Commissioner of an operating division of the IRS (collectively, Commissioner or specified delegate). This notice provides taxpayers with information about the implementation of new section 7345 of the Internal Revenue Code (Code), enacted by Section 32101 of Fixing America’s Surface Transportation (FAST) Act, Pub. These monthly indexes are cumulated on a semiannual basis, and are published in the last Bulletin of each semiannual period. The last Bulletin for each month includes a cumulative index for the matters published during the preceding months. This part includes notices of proposed rulemakings, disbarment and suspension lists, and announcements. Bank Secrecy Act Administrative Rulings are issued by the Department of the Treasury’s Office of the Assistant Secretary (Enforcement). Also included in this part are Bank Secrecy Act Administrative Rulings. To the extent practicable, pertinent cross references to these subjects are contained in the other Parts and Subparts. Part III.-Administrative, Procedural, and Miscellaneous. This part is divided into two subparts as follows: Subpart A, Tax Conventions and Other Related Items, and Subpart B, Legislation and Related Committee Reports. This part includes rulings and decisions based on provisions of the Internal Revenue Code of 1986. The Bulletin is divided into four parts as follows: In applying published rulings and procedures, the effect of subsequent legislation, regulations, court decisions, rulings, and procedures must be considered, and Service personnel and others concerned are cautioned against reaching the same conclusions in other cases unless the facts and circumstances are substantially the same. Unpublished rulings will not be relied on, used, or cited as precedents by Service personnel in the disposition of other cases. Rulings and procedures reported in the Bulletin do not have the force and effect of Treasury Department Regulations, but they may be used as precedents. In those based on positions taken in rulings to taxpayers or technical advice to Service field offices, identifying details and information of a confidential nature are deleted to prevent unwarranted invasions of privacy and to comply with statutory requirements. Revenue rulings represent the conclusions of the Service on the application of the law to the pivotal facts stated in the revenue ruling. Procedures relating solely to matters of internal management are not published however, statements of internal practices and procedures that affect the rights and duties of taxpayers are published. All published rulings apply retroactively unless otherwise indicated. It is the policy of the Service to publish in the Bulletin all substantive rulings necessary to promote a uniform application of the tax laws, including all rulings that supersede, revoke, modify, or amend any of those previously published in the Bulletin. The Internal Revenue Bulletin is the authoritative instrument of the Commissioner of Internal Revenue for announcing official rulings and procedures of the Internal Revenue Service and for publishing Treasury Decisions, Executive Orders, Tax Conventions, legislation, court decisions, and other items of general interest. ![]()
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