Revocation or Denial of Passport in Case of Certain Unpaid Taxes

The IRS reiterated its warning from last year that taxpayers may not be able to renew their current passport or obtain a new passport if they owe federal taxes. In January 2018, the IRS implemented new procedures based on provisions of the Fixing America’s Surface Transportation (FAST) Act. These procedures affect taxpayers with a seriously delinquent tax debt, which is $52,000 or more.

The IRS must notify the State Department of seriously delinquent taxpayers, and the State Department in turn is required to deny their passport application or renewal and, in the case of a valid passport, may also revoke the passport or limit the taxpayer’s ability to travel outside the United States. The IRS will resolve cases by reversing a taxpayer’s certification within 30 days when the taxpayer no longer has a seriously delinquent tax debt. This can be achieved either through payment in full, payment plans, or offers in compromise.

IR-2019-23 – 3/6/19

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.

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

The IRS will resolve cases by reversing a taxpayer’s certification within 30 days when the taxpayer no longer has a seriously delinquent tax debt. This can be achieved either through payment in full, payment plans or offers in compromise. Additional information can be obtained here. 2019-02-28