Receive Notice of Seriously Delinquent Tax?

Don't wait until the IRS Revokes Passport!

If you have seriously delinquent tax debt, The IRS will report this 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.

Who is in jeopardy of losing their passport?

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 have lapsed or been exhausted

  • IRS 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 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.

 

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.

 

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

Taxpayer Notification - Notice CP 508C

The IRS is required to notify you in writing at the time the IRS certifies seriously delinquent tax debt to the State Department. The IRS is also required to notify you in writing at the time it reverses certification. The IRS will send written notice by regular mail to your last known address.

How to Reverse Notification of Revocation:

The IRS will reverse a certification when:

  • The tax debt is fully satisfied or becomes legally unenforceable.

  • The tax debt is no longer seriously delinquent.

  • The certification is erroneous.

 

The IRS will make this reversal within 30 days and provide notification to the State Department. 

 

A previously certified debt is no longer seriously delinquent when:

  • You and the IRS enter into an installment agreement allowing you to pay the debt over time.

  • The IRS accepts an offer in compromise to satisfy the debt.

  • The Justice Department enters into a settlement agreement to satisfy the debt.

  • Collection is suspended because you request innocent spouse relief under IRC § 6015.

  • You make a timely request for a collection due process hearing regarding a levy to collect the debt.

 

The IRS will not reverse certification where a taxpayer requests a collection due process hearing or innocent spouse relief on a debt that is not the basis of the certification. Also, the IRS will not reverse the certification because the taxpayer pays the debt below $50,000.

Your Next Step:

Give us a call at (866) 573-3755 today to talk to someone safe about your situation.

We can have a quick chat on the phone so I can answer your questions and see if there is any way we can help you.

There is no risk and no obligation. We can really simplify this entire process for you and make sure you do things properly to avoid these escalating issues with the IRS.

 

Payment Of Taxes

 

If you can’t pay the full amount you owe, we can make alternative payment arrangements such as an installment agreement or an offer in compromise to have your certification reversed. We will advise you of what is best for you and your situation if you give us a call and let us know of your pending tax issues.

Passport Status

If your U.S. passport application is denied or your U.S. passport is revoked, the State Department will notify you in writing.

If you need your U.S. passport to keep your job, once your seriously delinquent tax debt is certified, you must fully pay the balance, or make an alternative payment arrangement to have your certification reversed.

Once you’ve resolved your tax problem with the IRS, the IRS will reverse the certification within 30 days of resolution of the issue and provide notification to the State Department as soon as practicable.

Travel

If you’re leaving in a few days for international travel, need to resolve passport issues and have a pending application for a U.S. passport, 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 has been revoked.

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 reverse your certification within 30 days of the date the tax debt is resolved and provide notification to the State Department as soon as practicable.

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Colonial Tax Consultants, LLC

425 S Cherry St, Suite 430

Denver, Colorado 80246
Phone: (303) 573-3755