国税局指出，至少36万2000人若未解决欠税问题，申请新护照或更新护照将会遭拒。(Getty Images)
美国国税局指出，至少36万2000人若未解决欠税问题，申请新护照或更新护照将会遭拒；国务院发言人证实，已拒发护照给部分欠税人。
国税局官员最近公布国会2015年底通过的一项法律的施行细则，该法要求国税局和国务院，对欠税超过5万1000元的纳税人，拒发和撤销其护照；该法于今年2月开始实施。
国税局发言人说，有36万2000名欠税人受到该法影响，该局已陆续将名单送交国务院，预估今年底会将送出所有名单。
国税局处长玛莉‧贝丝‧莫非6月底表示，联邦当局目前仅拒发护照，尚未撤销护照，因此许多目前持有护照的欠税人仍能出国旅行，但他们无法更新护照；目前没有护照的欠税人申请新护照，将会遭拒。
新法实施后已见成效，莫非说，一名欠税人缴付100万元，以免申请护照被拒；至6月底，有220人付清超过1100万元的欠税，另有1400人签署了分期付款协议。
反对此举的全国纳税人权益维护人妮娜‧奥森指出，国税局通知欠税人的同时，知会国务院哪些人符合拒发护照的资格，使纳税人没有充裕时间解决欠税问题，好让国税局和国务院能解除限制。
奥森主张，国税局应在送给国务院名单前30天，警告欠税人；正如同卫生福利部要求国务院拒发护照给积欠2500元以上子女赡养费者，须事先通知该民众。
根据新法，如下情况的欠税人不致被拒发护照：身分盗窃受害人、财务艰难、声请破产、居住联邦宣布的灾区和在战区服役者。此外，在紧急情况及基于人道理由，国务院仍会核发护照。
欠税人若申请护照，国务院将会搁置该申请90天，让欠税人解决问题。
国税局说，该局也会寄发拒发护照信函给居住海外的欠税人，为了确保这些信函送达收信人手中，移居海外的美国公民应保留一个美国地址或委托在美国的人收取信件。
文章来源：世界日报 2018.07.09
Microsoft 70-533 Questions And Answers
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