In an increasingly globalized world, a valid passport is more than just a travel document—it’s a gateway to opportunity, freedom, and connection. But for U.S. taxpayers with significant unresolved tax debt, that gateway can be abruptly closed. Due to legislation passed in 2015, the IRS now has the authority to certify that a taxpayer owes seriously delinquent tax debt and recommend to the State Department that the taxpayer’s passport be revoked or denied. This article explores the legal framework, implications, and remedies surrounding passport revocation due to a seriously delinquent tax debt.

 

What Is Passport Revocation?

 

Passport revocation refers to the process by which the U.S. Department of State cancels or denies a passport based on a request from the IRS. This authority stems from the Fixing America’s Surface Transportation (FAST) Act, signed into law in December 2015. Under this law, the IRS can certify individuals with seriously delinquent tax debt to the State Department, which may then deny passport applications, refuse renewals, or revoke existing passports.
 

 

What Qualifies as Seriously Delinquent Tax Debt?

 

According to the IRS, seriously delinquent tax debt is defined as:

 

• A legally assessed federal tax debt exceeding $64,000 for 2025 (adjusted annually for inflation), and
• The IRS has filed a Notice of Federal Tax Lien and all administrative remedies have lapsed or been exhausted, or
• The IRS has issued a levy.

This amount includes not just unpaid income taxes but also assessed interest and penalties, including Trust Fund Recovery Penalties, and business taxes for which the taxpayer is personally liable.

 

How Does the IRS Notify Taxpayers?

 

The IRS follows a structured notification process:

 

1. Letter 6152, Notice of Intent to Request U.S. Department of State Revoke Your Passport: This is the initial notice informing the taxpayer of the IRS’s intent to request the State Department to revoke or deny their passport if the taxpayer does not respond or resolve the debt. Generally, the notice is sent out at least 30 days (90 days if the taxpayer has a foreign address) before the IRS makes the revocation request to the State Department to provide the taxpayer time to resolve the issue.
2. CP508C Notice, Notice of certification of your seriously delinquent federal tax debt to the State Department: If the taxpayer does not pay the balance due in full, resolve the tax debt through an approved means, such as an installment agreement or offer in compromise, or qualifies for an exception, the IRS will notify the State Department of the taxpayer’s seriously delinquent tax debt. The IRS is required to send CP508C to the taxpayer at the time the certification is made. The notice is sent to the address the IRS has on record.
3. CP508R Notice, Reversal of Notice of Certification of Your Seriously Delinquent Federal Tax Debt to the U.S. Department of State: This is the letter taxpayers with seriously delinquent tax debt hope to receive. The IRS sends out CP508R when the taxpayer’s seriously delinquent tax debt certification is reversed. Generally, the IRS will reverse a seriously delinquent tax debt certification within 30 days of when the tax debt is satisfied, considered no longer seriously delinquent, or when there is verification that the certification is incorrect.

Once certified, the State Department may deny a passport application or revoke an existing passport. If the taxpayer is overseas, they may be issued a limited validity passport solely for returning to the U.S.

 

Real-Life Implications of Passport Revocation

 

The consequences of passport revocation can be severe:

 

• Travel Disruption: Planned vacations, business trips, or family visits abroad can be canceled.
• Employment Risks: Individuals who cross borders daily for work—such as those living near Canada or Mexico—may face job loss or income disruption
• Stranded Abroad: Those already overseas may be forced to return to the U.S. under a limited passport, disrupting lives and careers.
• Proof of Citizenship: Passports are universally recognized as proof of citizenship.

 

How to Avoid Passport Revocation

If you receive a CP508C or Letter 6152, immediate action is crucial. Here are steps to avoid or reverse passport revocation:
 

 

1. Resolve the Tax Debt

• Pay in Full: If possible, pay the entire amount owed.
• Installment Agreement: Set up a payment plan with the IRS.
• Offer in Compromise: Negotiate a reduced settlement amount based on your financial situation.

 

2. Provide Proof of Payment

Send documentation to the IRS showing that the debt has been paid or that a resolution is in place. This can lead to the reversal of certification and reinstatement of passport privileges.
 

 

3. Demonstrate Urgent Travel Needs

If you have an international trip planned, provide evidence such as:

• Flight itineraries
• Hotel reservations
• Cruise tickets

Include your name and travel dates, along with a copy of the State Department’s denial or revocation letter.
 

 

4. Seek Professional Help

TaxAudit’s Tax Debt Resolution Professionals can help navigate the complex IRS procedures and negotiate on your behalf. TaxAudit offers a free initial consultation followed by a quote for representation to help resolve your tax debt and prevent passport issues.
 

 

Exceptions to the Rule

 

Not all tax debts qualify for passport revocation. The following are excluded:

 

• Debts being paid under an approved installment agreement
• Debts being settled through an offer in compromise
• Debts for which collection is suspended due to Innocent Spouse Relief
• Debts in bankruptcy
• Debts where the taxpayer is a victim of tax-related identity theft
• A taxpayer whose IRS account has been placed in “currently not collectible” status due to financial hardship.
• Taxpayers who are currently located in a federally declared disaster area
• Taxpayers who are serving in a designated combat zone or participating in a contingency operation.

 

Additionally, the IRS does not include FBAR penalties, child support, or other non-tax debts in the certification.
 

 

What Happens After Resolution?

 

Once the debt is resolved, the IRS will send Notice CP508R, informing the taxpayer that the certification has been reversed. The State Department will then be notified as soon as it is practicable, and passport privileges may be restored.
 

 

The FAST Act: A Closer Look

 

The FAST Act was primarily a transportation funding bill, but it included several tax-related provisions. The passport revocation clause was designed to encourage tax compliance by leveraging the privilege of international travel. While effective in some cases, critics argue that it can disproportionately affect individuals who travel for work or have limited financial means.
 

 

What Can the IRS Seize Besides Your Passport?

 

Passport revocation is just one tool in the IRS’s arsenal. If you owe back taxes, the IRS can also seize:

 

• Bank and investment accounts
• Wages (via wage garnishment)
• Retirement income, including Social Security retirement, survivors, and disability insurance benefits. (Supplemental Security Income (SSI) payments are not subject to levy.)
• Real estate
• Vehicles
• Digital assets
• Artwork and other collectibles
• Business assets

 

These actions are typically preceded by notices such as CP90, Intent to seize your assets and notice of your right to a hearing, which warns of intent to levy assets.
 

 

Final Thoughts: Don’t Let Tax Debt Ground You

 

Passport revocation due to tax debt is a serious issue that can disrupt your life in unexpected ways. Whether you're planning a vacation, working abroad, or simply renewing your passport, unresolved tax debt can stand in your way.

The good news? You have options. By understanding the rules, responding promptly to IRS notices, and seeking professional help, you can resolve your tax issues and keep your passport—and your freedom to travel—intact.