Collapse to view only § 7342. Penalty for refusal to permit entry or examination

§ 7341. Penalty for sales to evade tax
(a) Nonenforceability of contract
(b) Forfeiture of sum paid on contract
(c) Moiety
(Aug. 16, 1954, ch. 736, 68A Stat. 872.)
§ 7342. Penalty for refusal to permit entry or examination

Any owner of any building or place, or person having the agency or superintendence of the same, who refuses to admit any officer or employee of the Treasury Department acting under the authority of section 7606 (relating to entry of premises for examination of taxable articles) or refuses to permit him to examine such article or articles, shall, for every such refusal, forfeit $500.

(Aug. 16, 1954, ch. 736, 68A Stat. 872.)
§ 7343. Definition of term “person”

The term “person” as used in this chapter includes an officer or employee of a corporation, or a member or employee of a partnership, who as such officer, employee, or member is under a duty to perform the act in respect of which the violation occurs.

(Aug. 16, 1954, ch. 736, 68A Stat. 872.)
§ 7344. Extended application of penalties relating to officers of the Treasury Department

All provisions of law imposing fines, penalties, or other punishment for offenses committed by an internal revenue officer or other officer of the Department of the Treasury, or under any agency or office thereof, shall apply to all persons whomsoever, employed, appointed, or acting under the authority of any internal revenue law, or any revenue provision of any law of the United States, when such persons are designated or acting as officers or employees in connection with such law, or are persons having the custody or disposition of any public money.

(Aug. 16, 1954, ch. 736, 68A Stat. 872.)
§ 7345. Revocation or denial of passport in case of certain tax delinquencies
(a) In general
(b) Seriously delinquent tax debt
(1) In generalFor purposes of this section, the term “seriously delinquent tax debt” means an unpaid, legally enforceable Federal tax liability of an individual—
(A) which has been assessed,
(B) which is greater than $50,000, and
(C) with respect to which—
(i) a notice of lien has been filed pursuant to section 6323 and the administrative rights under section 6320 with respect to such filing have been exhausted or have lapsed, or
(ii) a levy is made pursuant to section 6331.
(2) ExceptionsSuch term shall not include—
(A) a debt that is being paid in a timely manner pursuant to an agreement to which the individual is party under section 6159 or 7122, and
(B) a debt with respect to which collection is suspended with respect to the individual—
(i) because a due process hearing under section 6330 is requested or pending, or
(ii) because an election under subsection (b) or (c) of section 6015 is made or relief under subsection (f) of such section is requested.
(c) Reversal of certification
(1) In general
(2) Timing of notice
(A) Full satisfaction of debt
(B) Innocent spouse relief
(C) Installment agreement or offer-in-compromise
(D) Erroneous certification
(d) Contemporaneous notice to individual
(e) Judicial review of certification
(1) In general
(2) Determination
(f) Adjustment for inflationIn the case of a calendar year beginning after 2016, the dollar amount in subsection (b)(1)(B) shall be increased by an amount equal to—
(1) such dollar amount, multiplied by
(2) the cost-of-living adjustment determined under section 1(f)(3) for the calendar year, determined by substituting “calendar year 2015” for “calendar year 2016” in subparagraph (A)(ii) thereof.
If any amount as adjusted under the preceding sentence is not a multiple of $1,000, such amount shall be rounded to the nearest multiple of $1,000.
(g) Delegation of certification
(Added Pub. L. 114–94, div. C, title XXXII, § 32101(a), Dec. 4, 2015, 129 Stat. 1729; amended Pub. L. 115–97, title I, § 11002(d)(1)(RR), Dec. 22, 2017, 131 Stat. 2061; Pub. L. 115–141, div. U, title I, § 103(a), Mar. 23, 2018, 132 Stat. 1169.)