If you have seriously delinquent tax debt, IRC § 7345 authorizes the IRS to certify that debt to the State Department for action. The State Department generally will not issue a passport to you after receiving certification from the IRS. #tax
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It does not matter when during the year your baby was born; you can claim the child as a dependent, and qualify for the Child Tax Credit (CTC), beginning with that year's taxes.
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