More than a year ago, Congress passed law HR 22. It resulted in IRC section 7345 “Revocation or denial of passport in case of certain tax delinquencies” This is a far-reaching law which covers all taxpayers owing more than $50,000 in back taxes. The intent of the taxpayer to leave the country is not a criterion. Nor it is limited to criminal cases, civil penalties are enough. Before the IRS can revoke your passport, or prevent you from obtaining a new one, these seriously delinquent tax debt needs to be debt for which a: The government has issued a notice of federal tax lien and all administrative remedies under IRC § 6320 have lapsed or been exhausted The government has issued the levy What is not classified as a seriously delinquent tax debt? It’s important to know that the IRS doesn’t include some tax debt in a seriously delinquent tax debt category. Yes, even if it gets to the point described above. For example, it includes the cases when: A taxpayer paid off a debt in a timely manner under an installment agreement with the IRS A taxpayer paid off a debt in a timely manner under an offer in compromise accepted by the IRS or a settlement agreement entered into with the Justice Department