On its website People First Initiative FAQs: Passport Certifications, the IRS has provided updated information on its certifications and decertifications of delinquent taxpayer debt as part of a program under which the State Department can revoke the taxpayer's passport.
Taxpayers with a "seriously delinquent tax debt," can have their passport revoked, limited or not renewed by the State Department. If IRS determines that a taxpayer has a serious delinquent tax debt, it will "certify" that debt to the State Department. (IRC § 7345).
A taxpayer who has been certified cannot be issued a U.S. passport and such a taxpayer who has a passport may have his passport revoked.
In previous announcements, IRS has said that it was delaying new certifications of taxpayers who are considered seriously delinquent and that existing certifications would remain in place unless the taxpayer's tax situation changes.
The IRS Has Updated Its Page Stating That
It Is Still Not Issuing NEW Certifications
To The Department Of State.
Ways to Resolve Tax Issues
There are several ways taxpayers can avoid having the IRS notify State of their seriously delinquent tax debt. They include the following:
- Paying the tax debt in full,
- Paying the tax debt timely under an approved installment agreement,
- Paying the tax debt timely under an accepted offer in compromise,
- Paying the tax debt timely under the terms of a settlement agreement with the Department of Justice,
- Having a pending collection due process appeal with a levy, or
- Having collection suspended because a taxpayer has made an innocent spouse election or requested innocent spouse relief.
The IRS Will Reverse The Certification Within 30 Days Of Resolution Of The Issue And Provide Notification To The State Department As Soon As Practicable.
THEIR PASSPORT FOR AT LEAST 30 DAYS?
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