Delinquent Tax Debt Can lead to Passport Revocation. The fixing America’s Service Transportation (FAST) Act of 2015 which was signed into law on December 2015 requires the Internal Revenue Service to notify the State Department of taxpayers who are certified as owing a seriously delinquent tax debt.

Seriously certified tax debt is $51,000 indexed yearly for inflation which includes interest and penalties. This tax debt remains unpaid and legally enforceable and all administrative remedies have been lapsed and exhausted.

The IRS is required to notify you at your last known address of their intent to notify the State Department.

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I wrote back in 2015 here about new legislation that gave power to the Secretary of State to deny, revoke or limit the passport of persons with delinquent taxes. Code §7345 provides that the Commissioner of the IRS will provide notice to the Secretary of the Treasury, who will then transmit that notice to the Secretary of State, in regard to a taxpayer’s delinquent tax debt.

Generally, it applies to delinquent tax debt over $50,000 (adjusted for inflation), for which a notice of lien has been filed or a levy has been made. Upon receipt of a Code §7345 certification, §32101(e) of the 2015 FAST Act provides that the State Department will generally deny an application for issuance or renewal of a passport from such individual, and may revoke or limit a passport previously issued to such individual. Read More