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But wait there’s more. While President Trump’s Executive Order temporarily banning certain foreign nationals from entry into the United States is dominating the headlines these days, employers now have something else to worry about. Under a 2015 law, Section 7345 of the Internal Revenue Code, the State Department has the right to revoke a US citizen’s passport for nonpayment of delinquent Federal taxes. The Internal Revenue Service recently posted guidance on its website to provide an understanding of how the law may apply in practice. In general, if the IRS assesses a taxpayer for unpaid federal US taxes, and the taxpayer does not take steps to address the problem, the State Department may revoke, deny or limit that person’s passport. Just imagine the administrative headache and threat to the business if the employee is on assignment to a foreign country when the revocation occurs, or travels frequently to other countries on business, or is planning to take an overseas posting in the near future. Employers beware!

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