Revocation or Denial of U.S. Passports in case of Certain Unpaid Taxes
The IRS is working to restrict travel by U.S. citizens under section 7345 of the tax code. IRS may now certify individuals with seriously delinquent tax debt ($50,000.00 or more) to the U.S. Department of State (“DOS”). DOS is responsible for issuing and renewing U.S. Passports.
Notification by Mail to the Tax Payer’s last known Address
The IRS is required to notify the taxpayer in writing at the time the IRS certifies seriously delinquent tax debt to DOS. The IRS is also required to notify the taxpayer in writing at the time it reverses certification. The IRS will send written notice by regular mail to a taxpayer’s last known address. Please note that the IRS will not call. There are many scams with people calling taxpayers and claiming to be the IRS. The IRS will not call you but notify in you writing. Make sure family members, particularly the elderly, are informed.
Working with IRS to resolve seriously delinquent tax Debt
Before the denial of a passport, DOS will hold the application for 90 days to allow the taxpayer to (i) resolve any erroneous certification issues; (ii) make full payment of the tax debt; and (iii) enter into a satisfactory payment alternative with the IRS.
How to Verify if your U.S. Passport has been cancelled or revoked
Remember that the IRS will not call you but will notify in writing. If you have moved or want to verify that your Passport has not been cancelled, call the National Passport Information Center at 877-487-2778.
Don’t wait to work with the IRS on resolving tax debt. Delinquent tax debt has serious consequences including work related travel as well as prearranged vacation travel.