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This document contains temporary regulations under section 6103(n) of the Internal Revenue Code (26 USC). Under provisions enacted under the Fixing America’s Surface Transportation Act (FAST Act), Public Law 114-94, 129 stat. 1312, the Secretary of State, who is responsible for the administration of U.S. passports, generally is required to deny a passport (or renewal of a passport) to a taxpayer who the Commissioner certifies as having a seriously delinquent tax debt and is permitted to revoke any passport previously issued to such person. These temporary regulations add the Department of State to the list of entities whose officers and employees may disclose returns and return information to obtain services for tax administration purposes pursuant to a written contract. These temporary regulations will allow the Department of State to enter into contracts for the provision of services with respect to the revocation or denial of passports pursuant to the requirements of section 7345 and the FAST Act.