In my first blog as the Acting National Taxpayer Advocate, I’d like to address a topic that has been in the news a good deal over the past year—“passport certification.” Under section 32101 of the FAST Act, if the IRS “certifies” a taxpayer as having a “seriously delinquent tax debt” (currently more than $52,000 and meeting certain other requirements under Internal Revenue Code (IRC) § 7345(b)), the Department of State must deny the taxpayer’s passport application (original or renewal) and may revoke or limit an existing passport.
Previous National Taxpayer Advocate blogs have discussed aspects of the passport certification program, including the lack of a stand-alone notice issued to taxpayers before the IRS certifies their debts and the IRS’s refusal to hold off on certifications while taxpayers are working with TAS to resolve their liabilities.
In today’s blog, I have some good news to report. The IRS recently agreed to temporarily exclude taxpayers with open TAS cases from passport certification and to reverse certifications for TAS taxpayers who were certified before coming to TAS. Although not permanent at this time, this change is a step in the right direction that protects taxpayers who are working with TAS to resolve their liabilities from the severe consequences of passport denials and revocations.
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