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Revocation or denial of US passport in case of certain unpaid taxes

The Internal Revenue Service (IRS) has released its final details on just how it can revoke American citizens’ passports for being behind in paying their taxes. Effective since Monday, February 6. Seriously delinquent tax debt is an individual’s unpaid, legally enforceable federal tax debt totaling more than $50,000* (including interest and penalties) for which a: Notice of federal tax lien has been filed and all administrative remedies under IRC § 6320 have lapsed or been exhausted or Levy has been issued Some tax debt

The Internal Revenue Service (IRS) has released its final details on just how it can revoke American citizens’ passports for being behind in paying their taxes. Effective since Monday, February 6.

Seriously delinquent tax debt is an individual's unpaid, legally enforceable federal tax debt totaling more than $50,000* (including interest and penalties) for which a:

  • Notice of federal tax lien has been filed and all administrative remedies under IRC § 6320 have lapsed or been exhausted or
  • Levy has been issued

Some tax debt is not included in determining seriously delinquent tax debt even if it meets the above criteria. It includes tax debt:

  • Being paid in a timely manner under  an installment agreement entered into with the IRS
  • Being paid in a timely manner under an offer in compromise accepted by the IRS or a settlement agreement entered into with the Justice Department
  • For which a collection due process hearing is timely requested in connection with a levy to collect the debt
  • For which collection has been suspended because a request for innocent spouse relief under IRC § 6015 has been made

Before denying a passport, the State Department will hold your application for 90 days to allow you to:

  • Resolve any erroneous certification issues
  • Make full payment of the tax debt
  • Enter into a satisfactory payment alternative with the IRS

There is no grace period for resolving the debt before the State Department revokes a passport.

If you’re leaving in a few days for international travel and need to resolve passport issues, you should call the phone number listed on Notice CP 508C. If you already have a U.S. passport, you can use your passport until you’re notified by the State Department that it’s taking action to revoke or limit your passport.

If the Secretary of State decides to revoke a passport, the Secretary of State, before making the revocation, may-
(a) Limit a previously issued passport only for return travel to the United States;
or
(b) Issue a limited passport that only permits return travel to the United States.

If your passport is cancelled or revoked, after you’re certified, you must resolve the tax debt by paying the debt in full, making alternative payment arrangements or showing that the certification is erroneous.

The IRS will notify the State Department of the reversal of your certification within 30 days of the date the tax debt is resolved.

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Theodore is the Co-Founder and Managing Editor of TravelDailyNews Media Network; his responsibilities include business development and planning for TravelDailyNews long-term opportunities.

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