U.S. Code » Title 22 » Chapter CHAPTER 38— DEPARTMENT OF STATE

22 U.S.C. § 2714a

Revocation or denial of passport in case of certain unpaid taxes

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(a) to (d) Omitted(e) Authority to deny or revoke passport(1) Denial(A) In general

Except as provided under subparagraph (B), upon receiving a certification described in section 7345 of title 26 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.

(B) Emergency and humanitarian situations

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.

(2) Revocation(A) In general

The Secretary of State may revoke a passport previously issued to any individual described in paragraph (1)(A).

(B) Limitation for return to United StatesIf the Secretary of State decides to revoke a passport under subparagraph (A), the Secretary of State, before revocation, may—(i) limit a previously issued passport only for return travel to the United States; or(ii) issue a limited passport that only permits return travel to the United States.(3) Hold harmless

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 section 7345 of title 26.

(f) Revocation or denial of passport in case of individual without social security account number(1) Denial(A) In generalExcept as provided under subparagraph (B), upon receiving an application for a passport from an individual that either—(i) does not include the social security account number issued to that individual, or(ii) includes an incorrect or invalid social security number willfully, intentionally, negligently, or recklessly provided by such individual,the Secretary of State is authorized to deny such application and is authorized to not issue a passport to the individual.(B) Emergency and humanitarian situations

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).

(2) Revocation(A) In general

The Secretary of State may revoke a passport previously issued to any individual described in paragraph (1)(A).

(B) Limitation for return to United StatesIf the Secretary of State decides to revoke a passport under subparagraph (A), the Secretary of State, before revocation, may—(i) limit a previously issued passport only for return travel to the United States; or(ii) issue a limited passport that only permits return travel to the United States.(g) Removal of certification from record when debt ceases to be seriously delinquent

If pursuant to subsection (c) or (e) of section 7345 of title 26 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’s record the certification with respect to such debt.

(h) Omitted(i) Effective date

The provisions of, and amendments made by, this section shall take effect on December 4, 2015.

(Pub. L. 114–94, div. C, title XXXII, § 32101, Dec. 4, 2015, 129 Stat. 1729.)Editorial NotesReferences in Text

For the amendments made by this section, referred to in subsec. (i), see Codification note below.

Codification

Section is comprised of section 32101 of Pub. L. 114–94. Subsections (a) to (d) and (h) of section 32101 of Pub. L. 114–94 made the following amendments: subsection (a) enacted section 7345 of Title 26, Internal Revenue Code; subsection (b) amended sections 6320 and 6331 of Title 26; subsection (c) amended section 6103 of Title 26; subsection (d) amended section 7508 of Title 26; and subsection (h) amended the analysis for subchapter D of chapter 75 of Title 26.

Notes of Decisions
Cited in 11 cases (9 in the last 5 years), 2020–2026 · leading case: Maehr v. U.S. Dep't of State, 5 F.4th 1100 (10th Cir. 2021).
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Maehr v. U.S. Dep't of State, 5 F.4th 1100 (10th Cir. 2021). “3 22 U.S.C. § 2714a(e)(1), (2). These consequences remain with the taxpayer until any of several circumstances occur, such as full satisfaction of the tax debt, entry into an installment agreement with the IRS, or a finding that the original certification was erroneous.”
Maehr v. U.S. State Dep't (D. Colo. 2020). · cites it 6× “Contrary to plaintiff’s assertion, 22 U.S.C. § 2714a does not “direct” the Secretary of State to revoke an individual’s passport when certain conditions are met.”
Carmichael v. Pompeo (D.D.C. 2020). · cites it 2× “While Government regulations provide the authority to deny passport applications that do not have a social security number, 22 U.S.C. § 2714a(f); see also 22 C.F.R. § 51.”
Quinones (E.D. Mo. 2026). · cites it 2× “§ 652 (k) and 22 U.S.C. § 2714a(f) as bases for his challenge to the denial of his passport, see Doc.”
James Whitfield v. United States Sec'y of State (11th Cir. 2021). “22 U.S.C. § 2714a(f) authorizes the Secretary to deny passport applications that do not include a Social Security number.”
Willard J. Belton & Martha-Alexander Belton (Tax Ct. 2023). “7 See 22 U.S.C. § 2714a; 22 C.F.R. § 51.60 (h)(2).”
Zola Jane Pugh (Tax Ct. 2023). “See 22 U.S.C. § 2714a(e) (generally forbidding the State Department from issuing or renewing a passport for a taxpayer certified under section 7345 and authorizing the State Department to revoke a passport previously issued to that taxpayer).”
Maehr v. Internal Revenue Serv. (D. Colo. 2022). “4th at 1105 (citing 22 U.S.C. §§ 2714a(e)(1) and (2) for the proposition that it is the Secretary of State who is prohibited from issuing a new passport or charged with deciding to revoke a previously issued passport on receipt of the certification of a tax delinquency from the…”
Franklin v. United States (N.D. Tex. 2021). “22 U.S.C. § 2714a(e)(1)–(2). Upon satisfaction of the liability, the statute required the IRS to decertify the debt as promptly as it must release a lien under section 6325 of the Tax Code.”
Jones v. United States Dep't of State (N.D. Okla. 2025). “22 U.S.C. § 2714a(f)(1)(A). The Secretary’s authority on this point is discretionary: (f) Revocation or denial of passport in case of individual without social security account number (1) Denial (A) In general Except as provided under subparagraph (B), upon receiving an…”
Matthew v. United States (S.D. Cal. 2025). “” 22 U.S.C. § 2714a. The statute does not require the 12 Secretary to take the action Plaintiff seeks.”
— 22 U.S.C. § 2714a(2)(A) — 1 case
Maehr v. U.S. State Dep't (D. Colo. 2020). “Contrary to plaintiff’s assertion, 22 U.S.C. § 2714a does not “direct” the Secretary of State to revoke an individual’s passport when certain conditions are met.”
— 22 U.S.C. § 2714a(e) — 1 case
Zola Jane Pugh (Tax Ct. 2023). “See 22 U.S.C. § 2714a(e) (generally forbidding the State Department from issuing or renewing a passport for a taxpayer certified under section 7345 and authorizing the State Department to revoke a passport previously issued to that taxpayer).”
— 22 U.S.C. § 2714a(e)(1) — 3 cases
Maehr v. U.S. Dep't of State, 5 F.4th 1100 (10th Cir. 2021). “3 22 U.S.C. § 2714a(e)(1), (2). These consequences remain with the taxpayer until any of several circumstances occur, such as full satisfaction of the tax debt, entry into an installment agreement with the IRS, or a finding that the original certification was erroneous.”
Maehr v. Internal Revenue Serv. (D. Colo. 2022). “4th at 1105 (citing 22 U.S.C. §§ 2714a(e)(1) and (2) for the proposition that it is the Secretary of State who is prohibited from issuing a new passport or charged with deciding to revoke a previously issued passport on receipt of the certification of a tax delinquency from the…”
Franklin v. United States (N.D. Tex. 2021). “22 U.S.C. § 2714a(e)(1)–(2). Upon satisfaction of the liability, the statute required the IRS to decertify the debt as promptly as it must release a lien under section 6325 of the Tax Code.”
— 22 U.S.C. § 2714a(e)(2) — 1 case
Maehr v. U.S. State Dep't (D. Colo. 2020). “Contrary to plaintiff’s assertion, 22 U.S.C. § 2714a does not “direct” the Secretary of State to revoke an individual’s passport when certain conditions are met.”
— 22 U.S.C. § 2714a(e)(3) — 1 case
Maehr v. U.S. State Dep't (D. Colo. 2020). “Contrary to plaintiff’s assertion, 22 U.S.C. § 2714a does not “direct” the Secretary of State to revoke an individual’s passport when certain conditions are met.”
— 22 U.S.C. § 2714a(f) — 3 cases
Quinones (E.D. Mo. 2026). “§ 652 (k) and 22 U.S.C. § 2714a(f) as bases for his challenge to the denial of his passport, see Doc.”
Carmichael v. Pompeo (D.D.C. 2020). “While Government regulations provide the authority to deny passport applications that do not have a social security number, 22 U.S.C. § 2714a(f); see also 22 C.F.R. § 51.”
James Whitfield v. United States Sec'y of State (11th Cir. 2021). “22 U.S.C. § 2714a(f) authorizes the Secretary to deny passport applications that do not include a Social Security number.”
— 22 U.S.C. § 2714a(f)(1) — 1 case
Carmichael v. Pompeo (D.D.C. 2020). “While Government regulations provide the authority to deny passport applications that do not have a social security number, 22 U.S.C. § 2714a(f); see also 22 C.F.R. § 51.”
— 22 U.S.C. § 2714a(f)(1)(A) — 1 case
Jones v. United States Dep't of State (N.D. Okla. 2025). “22 U.S.C. § 2714a(f)(1)(A). The Secretary’s authority on this point is discretionary: (f) Revocation or denial of passport in case of individual without social security account number (1) Denial (A) In general Except as provided under subparagraph (B), upon receiving an…”
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