The IRS can’t seize your passport, but they can let the State Department know if you have seriously delinquent tax debt. Once this happens, the State Department can deny your passport renewal or revoke your current passport.
Before this happens, you’ll have several opportunities to resolve your tax problems and keep your right to carry a valid passport.
IRS Collections And Notices
Your tax debt can’t be certified to the State Department until it is “seriously delinquent”, which requires an outstanding balance of over $52,000. Before you reach this amount of tax debt, the IRS will likely send you several bills and notices asking you to submit payment.
You may also receive a notice informing you that the IRS is filing a tax lien in the public records or issuing a levy against your bank account, wages, or other assets. At this point, you should know the IRS means business and contact a tax attorney for assistance.
If you still don’t work out a deal with the IRS and your balance exceeds $52,000, the IRS then has the ability to certify your tax debt to the U.S. State Department.