As you know, whether traveling for your Idaho 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. US citizens and residents are now finding out the heavy implications of this new law.

This law 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 this notice:

  • 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.