Passports - Denial and Revocation for Tax Debt

 

 

 
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.  

Upon receiving certification, the State Department shall deny your passport application and/or may revoke your current passport. If your passport application is denied or your passport revoked and you are overseas, the State Department may issue you a limited validity passport good only for direct return to the United States.

Certification Of Individuals With Seriously Delinquent Tax Debt

Seriously delinquent tax debt is an individual's unpaid, legally enforceable federal tax debt totaling more than $51,000 (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

Seriously delinquent tax debt is limited to liabilities incurred under Title 26 of the United States Code and does not include debts collected by the IRS such as the FBAR Penalty and Child Support.

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 timely with an IRS-approved installment agreement
  • Being paid timely with an offer in compromise accepted by the IRS, or a settlement agreement entered with the Justice Department
  • For which a collection due process hearing is timely requested regarding 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

Additionally, a passport won’t be at risk under this program for any taxpayer:

  • Who is in bankruptcy
  • Who is identified by the IRS as a victim of tax-related identity theft
  • Whose account the IRS has determined is currently not collectible due to hardship
  • Who is located within a federally declared disaster area
  • Who has a request pending with the IRS for an installment agreement
  • Who has a pending offer in compromise with the IRS
  • Who has an IRS accepted adjustment that will satisfy the debt in full

Certification will be postponed while an individual is serving in a designated combat zone or participating in a contingency operation.

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 a satisfactory payment arrangement with the IRS

Annual Adjustment For Inflation

The $51,000 threshold is indexed yearly for inflation

 

services tax resolution tax resolution specialist tax controversy resolution tax resolution tax controversy resolution tax resolution specialist tax contorversy resolution
tax resolution specialist tax controversy resolution tax resolution specialist tax controversy resolution tax resolution specialist tax controversy resolution tax resolution specialist irs audit appeal irs collection appeal irs appeal irs audit appeal irs appeal irs collection appeal irs appeal irs audit appeal irs help irs audit help irs appeals help IRS help IRS appeal irs tax audit irs expert witness irs collection irs levy irs audit irs tax help irs tax audit representation tax collection representation irs representation ftb tax service burbank tax preparation burbank edd tax service tax audit representation tax collection representation burbank tax preparation ftb burbank tax service los angeles tax preparation los angeles irs audit irs audit appeal irs tax audit irs collection appeal irs collection irs levy  irs lien irs enforcement irs help irs help irs help tax resolution tax controversy irs appeal irs assistance tax resolution. tax resolution specialist tax controversy resolution tax resolution. tax resolution. tax resolution. tax resolution. tax resolution. tax resolution. irs tax resolution tax resolution. tax resolution tax problem tax help tax debt tax relief irs tax resolution. irs tax audit help. irs audit help. irs collection help. irs tax resolution. Internal Revenue Service help; irs tax relief irs tax help irs tax debt relief tax service tax services irs tax dispute resolution irs tax controversy resolution tax resolution tax services tax resolution tax services irs tax help irs tax resolution irs tax appeal irs tax help irs tax audit irs collection help. irs tax appeal. irs audit help. irs audit help. tax debt help irs tax resolution irs services irs tax resolution irstaxresolution irstaxresolution irstaxresolution tax resolution specialist irs tax appeal irs collections appeal irs administrative appeal irs aduit appeal irs levy appeal irs lien appeal irs appeal irs appeal irs help irs help irs appeals help IRS help IRS appeal irs tax audit help irs expert witness irs collection help irs levy release irs tax audit help. irs tax service; irs tax help irs tax audit representation, services, tax resolution specialist, tax resolution specialists, irs audit help, tax defense, tax liability help, tax defense strategy, tax help, tax resolution, tax resolution, services for tax resolution, tax controversy services, tax collection representation services irs representation tax service burbank tax preparation burbank tax service tax audit help representation services tax settlement service tax debt resolution tax collection representation burbank tax preparation burbank tax service los angeles tax preparation services los angeles irs audit irs appeal irs audit irs appeal irs collection irs levy  IRS tax audit IRS help IRS assistance IRS levy IRS lien irs lien irs enforcement irs help irs help, irs help, tax controversy resolution, tax controversy resolution, irs tax appeal, irs assistance