Thursday, June 4, 2020

Updated Information on Passport Certification & Revocation for Delinquent IRS Debt

On its website People First Initiative FAQs: Passport Certifications, the IRS has provided updated information on its certifications and decertifications of delinquent taxpayer debt as part of a program under which the State Department can revoke the taxpayer's passport.

Taxpayers with a "seriously delinquent tax debt," can have their passport revoked, limited or not renewed by the State Department. If IRS determines that a taxpayer has a serious delinquent tax debt, it will "certify" that debt to the State Department. (IRC § 7345).

A taxpayer who has been certified cannot be issued a U.S. passport and such a taxpayer who has a passport may have his passport revoked. 

In previous announcements, IRS has said that it was delaying new certifications of taxpayers who are considered seriously delinquent and that existing certifications would remain in place unless the taxpayer's tax situation changes. 

The IRS Has Updated Its Page Stating That
It Is Still Not Issuing NEW Certifications
To The Department Of State.

Existing certifications will remain in place until the tax issues (Debt) are addressed.

Ways to Resolve Tax Issues

There are several ways taxpayers can avoid having the IRS notify State of their seriously delinquent tax debt. They include the following:

  • Paying the tax debt in full,
  • Paying the tax debt timely under an approved installment agreement,
  • Paying the tax debt timely under an accepted offer in compromise,
  • Paying the tax debt timely under the terms of a settlement agreement with the Department of Justice,
  • Having a pending collection due process appeal with a levy, or
  • Having collection suspended because a taxpayer has made an innocent spouse election or requested innocent spouse relief. 
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.



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 888 8TaxAid immediately. 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you already have a U.S. passport, you can use your passport until you’re notified by the State Department that it has been revoked.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.

If You Face This Problem, You Should Consult with Experienced Tax Attorneys, As There Are Several Ways Taxpayers Can Avoid Having the IRS Request That the State Department Revoke Your Passport. 

  Want To Keep Your US Passport?

Contact the Tax Lawyers at 
Marini & Associates, P.A.
for a FREE Tax Consultation Contact us at:
Toll Free at 888-8TaxAid (888)882-9243.


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