As I have stated many times, most, if not all, of the encroachments on our rights as Americans stem directly from laws passed by Congress…..the very body “We the People” elect to protect those rights.

Our right to travel is one of those fundamental rights.

The following is a timeline detailing my experience with renewing my passport:

June 14, 2018 – I mailed my Form DS82 Passport Renewal Application, along with $110.00, to the U.S. State Department’s National Passport Processing Center in Irving, Texas.

June 27, 2018 – I received an unsigned letter from the “Customer Service Department” at the Western Passport Center in Sterling, Virginia stating “you are ineligible to receive passport services because the Department of Treasury’s Internal Revenue Service (IRS) certified that you have a seriously delinquent tax debt.”

The letter cited 22 C.F.R. 51.60(a)(3) as the authority:

51.60 – Denial of Passports
(a) The Department may not issue a passport, except a passport for direct return to the United States, in any case which the Department determines or is informed by a competent authority that:
(3) The applicant is certified by the Secretary of the Treasury as having a seriously delinquent tax debt as described in 26 U.S.C. 7345.


NOTE: Here is some background information I found in this 2016 article, describing the genesis of this statute. “Ten years ago Congress passed the “Emergency Supplemental Appropriation for Defense, the Global War on Terror, and Tsunami Relief” [HR 1268, PL 109-13 (2005). which included the “Real ID Act.” Initially, the Real ID Act was to go into effect for the first time in January 2016. It would require a passport to travel domestically, depending on an individual’s state of residence. By an announcement on January 8, 2016, the Director of Homeland Security announced a delay in the implementation of the Real ID Act to January 22, 2018 to allow fuller compliance by all the states.

It was then included in the Fixing America’s Surface Transportation [FAST] Act, (“H.R. 22”), which was signed into law on December 4, 2015. [PL 114-94, Title XXXII Offsets, Subtitle A Tax Provisions, Section 32101(a).] The new law is effective on the date of enactment,[IRC § 7345(i).] so this is now part of the federal tax law.

H. R. 22 added new Internal Revenue Code (hereafter “IRC” or the “Code”). Section 7345, “Revocation or Denial or Passport in Case of Certain Tax Delinquencies” requiring the Secretary of State, on certification by the Treasury, to deny, revoke, or limit the passport of any person who the IRS certifies as owing in excess of $50,000 (referred to as a “seriously delinquent tax debt”). [IRC § 7345(a).] The seriously delinquent debt requirement of $50,000 is adjusted annually for inflation [IRC § 7345(f)], but includes penalties and interest. [IRC § 7345(b).]”


July 7, 2018 – Since my passport renewal application was denied, I sent a letter to the State Department’s Western Passport Center asking them to refund my $110.00 application fee.

July 13, 2018 – The State Department withdrew my passport application, but, refused to refund my application fee stating “by law,  the passport execution and application fees are non-refundable”.

July 18, 2018 – Since 22 C.F.R. 51.60(a)(3) requires that the IRS “certify” to the State Department that I have a “seriously delinquent tax debt”, I sent a letter requesting a copy of “the signed, sworn certification” provided by the IRS.

July 25, 2018 – The Western Passport Center’s “Customer Service Department” responded to my July 18th letter by reiterating that passport execution and application fees are non-refundable, but, it failed to provide, or even mention, the certificate I had requested.

August 2, 2018 – By this time, I was beginning to wonder if any such certificate even existed, as the evidence in ten lawsuits had proven that Substitutes For Returns are never prepared by the IRS. So, again, I requested a copy of “the signed, sworn certification” provided by the IRS.

August 9, 2018 – The Western Passport Center’s “Customer Service Department” responded by saying “As stated in our letter to you on June 28, 2018, neither this passport agency not the Department of State has information concerning your seriously delinquent tax debt. You may request that the Internal Revenue Service (IRS) review this matter by contacting them at……”.

August 17, 2018 – At this point, I decided to make a formal request for the certificate by filing a Freedom of Information Act (FOIA) request with the IRS.

August 17, 2018 – In addition, I decided to make a formal request for the certificate by filing a Freedom of Information Act (FOIA) request with the State Department.

August 23, 2018 – The IRS responded promptly with this: “You asked for a copy of the sworn signed document provided to the United States Department of State by the Department of Treasury’s IRS certifying that the requester has a serious delinquent tax debt. This is a computer-generated transaction with no associated paper documents. Therefore, there are no documents specifically responsive to your request.”

September 18, 2018 – Eric F. Stein, Director, State Department responded with this: “The Department of State, Office of Information Programs and Services (IPS) received your FOIA request on 8-22-2018. Your FOIA request was assigned the tracking number at the top of this letter. Please include the tracking number in all future communications concerning this FOIA request. In addition, we have place your request in the complex category. This Office has adopted a first in/first out practice of processing all incoming requests. Your request has been placed in chronological order based on the date of receipt and will be handled as quickly as possible.” Mr. Stein then provided a telephone number and email address for my use if I wanted to contact the FOIA Public Liaison.

October 19, 2018 – So, one month went by with no response, so, I sent an email to the State Department requesting the status of my FOIA request. In that email, I also asked them to “please explain why my request was placed in the ‘complex’ category, when I am only asking for a copy of the ‘sworn, signed copy by the Department of Treasury’s Internal Revenue Service ‘certifying’ that Robert Allen McNeil has a seriously delinquent tax debt’, which is preventing me from having my passport renewed.” Now that the IRS has admitted no such document exists, it will be interesting to see how Mr. Stein responds.

So, let’s recap how this ties in with our lawsuits:

  1. In more than ten federal lawsuits, we have provided evidence straight from the IRS that it falsifies its internal and public-facing records to make it appear that it prepared Substitutes for Returns (SFRs) on certain conflicting dates for those unwitting victims it labels as “non-filers”;
  2. When copies of the SFRs are requested by FOIA, the IRS’ response is: “This is a computer-generated transaction with no associated paper documents. Therefore, there no documents specifically responsive to your request.”
  3. In truth, the IRS never prepares SFRs on any date, although its records indicate that it does;
  4. This is proof, in itself, that the alleged income tax liability is based on fraud;
  5. The falsification of federal records is proscribed as a crime at 18 U.S.C. 1001;
  6. These falsified IRS records form the basis for the issuance Notices of Deficiency (NODs), Notices of Federal Tax Lien (NOFTLs), wage garnishments, levies, property seizures, etc.;
  7. The Department of Justice (DoJ) uses these falsified documents to indict, prosecute, convict and imprison otherwise innocent Americans;
  8. The alleged “seriously delinquent tax debt” preventing Americans from applying for or renewing a passport is based on these falsified documents;
  9. The IRS’ admission that no sworn, signed certificate of this tax debt exists is further evidence of the falsification of federal records;
  10. Should the State Department admit that no such certificate exists, this fact will make it complicit in the IRS fraud.

I will post a follow-up blog to let you know how it responds.

Until then, you should know that Michael Ellis, I and the Co-Plaintiffs in our lawsuits continue to battle the monumental IRS/DoJ/Judicial corruption in the courts.

Stay tuned for further updates.

In liberty,

Bob McNeil

This entry was posted on Sunday, October 21st, 2018 at 9:01 pm and is filed under IRS. You can follow any responses to this entry through the RSS 2.0 feed. You can leave a response, or trackback from your own site.

2 comments so far


I was referred to you by a friend who also lost his home to a bogus IRS lien levy seizure sale. I’m also concerned with the policy of not issuing passports per the Treasury new policy. I am beyond tired of being treated like a mindless piece of feudal property under the 14th Amendment. I applaud your efforts to get lawful accountability from an ultra vires crime syndicate, the IRS.

January 2nd, 2019 at 8:31 pm

Thank you for writing.

2019 will see a continuation of our efforts to stop the IRS’ falsification of federal records relating to the enforcement of the income tax and the issuance of passports.

Please subscribe to my blog to receive updates by email.

January 2nd, 2019 at 9:00 pm

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