{"identifier":"/us/usc/t22/s2714a","title":22,"num":"\u00a7\u202f2714a.","heading":"Revocation or denial of passport in case of certain unpaid taxes","text":"\u00a7\u202f2714a.\nRevocation or denial of passport in case of certain unpaid taxes\n(a)\nto (d) Omitted\n(e)\nAuthority to deny or revoke passport\n(1)\nDenial\n(A)\nIn general\nExcept as provided under subparagraph (B), upon receiving a certification described in\nsection 7345 of title 26\n(B)\nEmergency and humanitarian situations\nNotwithstanding subparagraph (A), the Secretary of State may issue a passport, in emergency circumstances or for humanitarian reasons, to an individual described in such subparagraph.\n(2)\nRevocation\n(A)\nIn general\nThe Secretary of State may revoke a passport previously issued to any individual described in paragraph (1)(A).\n(B)\nLimitation for return to United States\nIf the Secretary of State decides to revoke a passport under subparagraph (A), the Secretary of State, before revocation, may\u2014\n(i) limit a previously issued passport only for return travel to the United States; or\n(ii) issue a limited passport that only permits return travel to the United States.\n(3)\nHold harmless\nThe Secretary of the Treasury, the Secretary of State, and any of their designees shall not be liable to an individual for any action with respect to a certification by the Commissioner of Internal Revenue under\nsection 7345 of title 26\n(f)\nRevocation or denial of passport in case of individual without social security account number\n(1)\nDenial\n(A)\nIn general\nExcept as provided under subparagraph (B), upon receiving an application for a passport from an individual that either\u2014\n(i) does not include the social security account number issued to that individual, or\n(ii) includes an incorrect or invalid social security number willfully, intentionally, negligently, or recklessly provided by such individual,\nthe Secretary of State is authorized to deny such application and is authorized to not issue a passport to the individual.\n(B)\nEmergency and humanitarian situations\nNotwithstanding subparagraph (A), the Secretary of State may issue a passport, in emergency circumstances or for humanitarian reasons, to an individual described in subparagraph (A).\n(2)\nRevocation\n(A)\nIn general\nThe Secretary of State may revoke a passport previously issued to any individual described in paragraph (1)(A).\n(B)\nLimitation for return to United States\nIf the Secretary of State decides to revoke a passport under subparagraph (A), the Secretary of State, before revocation, may\u2014\n(i) limit a previously issued passport only for return travel to the United States; or\n(ii) issue a limited passport that only permits return travel to the United States.\n(g)\nRemoval of certification from record when debt ceases to be seriously delinquent\nIf pursuant to subsection (c) or (e) of\nsection 7345 of title 26\n(h)\nOmitted\n(i)\nEffective date\nThe provisions of, and amendments made by, this section shall take effect on\nDecember 4, 2015","url":"https://projectusc.org/usc/t22/s2714a.html","content":[{"t":"sec","id":"/us/usc/t22/s2714a","children":[{"t":"num","text":"\u00a7\u202f2714a."},{"t":"heading","text":"Revocation or denial of passport in case of certain unpaid taxes"},{"t":"subsec","id":"/us/usc/t22/s2714a/a","children":[{"t":"num","text":"(a)"},{"t":"heading","text":"to (d) Omitted"},{"t":"content","tail":"\n"}],"tail":"\n"},{"t":"subsec","id":"/us/usc/t22/s2714a/e","children":[{"t":"num","text":"(e)"},{"t":"heading","text":"Authority to deny or revoke passport"},{"t":"para","id":"/us/usc/t22/s2714a/e/1","children":[{"t":"num","text":"(1)"},{"t":"heading","text":"Denial"},{"t":"subpara","id":"/us/usc/t22/s2714a/e/1/A","children":[{"t":"num","text":"(A)"},{"t":"heading","text":"In general"},{"t":"content","children":[{"t":"p","text":"Except as provided under subparagraph (B), upon receiving a certification described in ","children":[{"t":"ref","text":"section 7345 of title 26","href":"/us/usc/t26/s7345","tail":" from the Secretary of the Treasury, the Secretary of State shall not issue a passport to any individual who has a seriously delinquent tax debt described in such section."}],"tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subpara","id":"/us/usc/t22/s2714a/e/1/B","children":[{"t":"num","text":"(B)"},{"t":"heading","text":"Emergency and humanitarian situations"},{"t":"content","children":[{"t":"p","text":"Notwithstanding subparagraph (A), the Secretary of State may issue a passport, in emergency circumstances or for humanitarian reasons, to an individual described in such subparagraph.","tail":"\n"}],"tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"para","id":"/us/usc/t22/s2714a/e/2","children":[{"t":"num","text":"(2)"},{"t":"heading","text":"Revocation"},{"t":"subpara","id":"/us/usc/t22/s2714a/e/2/A","children":[{"t":"num","text":"(A)"},{"t":"heading","text":"In general"},{"t":"content","children":[{"t":"p","text":"The Secretary of State may revoke a passport previously issued to any individual described in paragraph (1)(A).","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subpara","id":"/us/usc/t22/s2714a/e/2/B","children":[{"t":"num","text":"(B)"},{"t":"heading","text":"Limitation for return to United States"},{"t":"chapeau","text":"If the Secretary of State decides to revoke a passport under subparagraph (A), the Secretary of State, before revocation, may\u2014"},{"t":"clause","id":"/us/usc/t22/s2714a/e/2/B/i","children":[{"t":"num","text":"(i)"},{"t":"content","text":" limit a previously issued passport only for return travel to the United States; or","tail":"\n"}],"tail":"\n"},{"t":"clause","id":"/us/usc/t22/s2714a/e/2/B/ii","children":[{"t":"num","text":"(ii)"},{"t":"content","text":" issue a limited passport that only permits return travel to the United States.","tail":"\n"}],"tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"para","id":"/us/usc/t22/s2714a/e/3","children":[{"t":"num","text":"(3)"},{"t":"heading","text":"Hold harmless"},{"t":"content","children":[{"t":"p","text":"The Secretary of the Treasury, the Secretary of State, and any of their designees shall not be liable to an individual for any action with respect to a certification by the Commissioner of Internal Revenue under ","children":[{"t":"ref","text":"section 7345 of title 26","href":"/us/usc/t26/s7345","tail":"."}],"tail":"\n"}],"tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subsec","id":"/us/usc/t22/s2714a/f","children":[{"t":"num","text":"(f)"},{"t":"heading","text":"Revocation or denial of passport in case of individual without social security account number"},{"t":"para","id":"/us/usc/t22/s2714a/f/1","children":[{"t":"num","text":"(1)"},{"t":"heading","text":"Denial"},{"t":"subpara","id":"/us/usc/t22/s2714a/f/1/A","children":[{"t":"num","text":"(A)"},{"t":"heading","text":"In general"},{"t":"chapeau","text":"Except as provided under subparagraph (B), upon receiving an application for a passport from an individual that either\u2014"},{"t":"clause","id":"/us/usc/t22/s2714a/f/1/A/i","children":[{"t":"num","text":"(i)"},{"t":"content","text":" does not include the social security account number issued to that individual, or","tail":"\n"}],"tail":"\n"},{"t":"clause","id":"/us/usc/t22/s2714a/f/1/A/ii","children":[{"t":"num","text":"(ii)"},{"t":"content","text":" includes an incorrect or invalid social security number willfully, intentionally, negligently, or recklessly provided by such individual,","tail":"\n"}],"tail":"\n\n"},{"t":"continuation","text":"the Secretary of State is authorized to deny such application and is authorized to not issue a passport to the individual.","tail":"\n"}],"tail":"\n"},{"t":"subpara","id":"/us/usc/t22/s2714a/f/1/B","children":[{"t":"num","text":"(B)"},{"t":"heading","text":"Emergency and humanitarian situations"},{"t":"content","children":[{"t":"p","text":"Notwithstanding subparagraph (A), the Secretary of State may issue a passport, in emergency circumstances or for humanitarian reasons, to an individual described in subparagraph (A).","tail":"\n"}],"tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"para","id":"/us/usc/t22/s2714a/f/2","children":[{"t":"num","text":"(2)"},{"t":"heading","text":"Revocation"},{"t":"subpara","id":"/us/usc/t22/s2714a/f/2/A","children":[{"t":"num","text":"(A)"},{"t":"heading","text":"In general"},{"t":"content","children":[{"t":"p","text":"The Secretary of State may revoke a passport previously issued to any individual described in paragraph (1)(A).","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subpara","id":"/us/usc/t22/s2714a/f/2/B","children":[{"t":"num","text":"(B)"},{"t":"heading","text":"Limitation for return to United States"},{"t":"chapeau","text":"If the Secretary of State decides to revoke a passport under subparagraph (A), the Secretary of State, before revocation, may\u2014"},{"t":"clause","id":"/us/usc/t22/s2714a/f/2/B/i","children":[{"t":"num","text":"(i)"},{"t":"content","text":" limit a previously issued passport only for return travel to the United States; or","tail":"\n"}],"tail":"\n"},{"t":"clause","id":"/us/usc/t22/s2714a/f/2/B/ii","children":[{"t":"num","text":"(ii)"},{"t":"content","text":" issue a limited passport that only permits return travel to the United States.","tail":"\n"}],"tail":"\n"}],"tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subsec","id":"/us/usc/t22/s2714a/g","children":[{"t":"num","text":"(g)"},{"t":"heading","text":"Removal of certification from record when debt ceases to be seriously delinquent"},{"t":"content","children":[{"t":"p","text":"If pursuant to subsection (c) or (e) of ","children":[{"t":"ref","text":"section 7345 of title 26","href":"/us/usc/t26/s7345","tail":" the Secretary of State receives from the Secretary of the Treasury a notice that an individual ceases to have a seriously delinquent tax debt, the Secretary of State shall remove from the individual\u2019s record the certification with respect to such debt."}],"tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subsec","id":"/us/usc/t22/s2714a/h","children":[{"t":"num","text":"(h)"},{"t":"heading","text":"Omitted"},{"t":"content","tail":"\n"}],"tail":"\n"},{"t":"subsec","id":"/us/usc/t22/s2714a/i","children":[{"t":"num","text":"(i)"},{"t":"heading","text":"Effective date"},{"t":"content","children":[{"t":"p","text":"The provisions of, and amendments made by, this section shall take effect on ","children":[{"t":"text","text":"December 4, 2015","tail":"."}],"tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"text","text":"\n"},{"t":"text","text":"\n"}]}]}