As you know, whether traveling for business or pleasure, you need a valid passport for most trips outside the United States. These days, you even need a passport to fly to and from Canada or Mexico.

I wanted to make you aware of a new law that’s on the books that requires and/or authorizes the State Department to deny, revoke, or limit your passport if you have “seriously delinquent tax debt.”

You have seriously delinquent tax debt if

  • the amount you owe exceeds $50,000, including interest and penalties;
  • the IRS has assessed that amount; and
  • the IRS has filed a notice of tax lien, and all administrative remedies have been exhausted or served to you by levy.

The IRS sends you Notice CP508C when it certifies your unpaid taxes as seriously delinquent tax debt to the State Department.

If you receive such a notice, please contact me immediately so that I can help you. We can work together to make your tax no longer seriously delinquent. You do this when you

  • enter into an installment agreement or an offer in compromise that satisfies the amount owed,
  • request innocent spouse relief, or
  • request a collection due process hearing following an IRS levy.

Let’s be proactive about this new law and your situation, and get you set up so that you don’t have any seriously delinquent tax debt.