VALID › Notice Library › Letter 6305
In the IRS’s own words · not reviewed by VALID
6305 letter explained, in the IRS’s own words
The IRS has reversed the certification of your tax debt as seriously delinquent, and notified the State Department of that reversal. You do not need to respond to this notice.
Read the full 6305 page on irs.gov ↗
What This Letter Is About
The IRS has reversed the certification of your tax debt as seriously delinquent, and notified the State Department of that reversal. You do not need to respond to this notice.
What You Need To Do
- Keep this notice in your permanent records.
- Continue to make timely payments and meet requirements for any applicable installment agreement, offer in compromise, Justice Department settlement agreement, innocent spouse relief, or collection due process hearing in connection with a levy.
You May Want To
- Learn more about your payment options and how to make a payment arrangement.
- Learn more about how the reversal of the certification of tax debt as seriously delinquent might affect the revocation or denial of your passport.
What is the notice telling me?
The IRS previously notified the State Department that you were certified as owing seriously delinquent tax debt. This certification has been reversed, and we’ve notified the State Department.
Why was the certification reversed?
Just because the certification was reversed does not necessarily mean you don’t have tax debt. The IRS will notify the State Department of the reversal of the certification when:
- The tax debt is fully satisfied or becomes legally unenforceable.
- The tax debt is no longer seriously delinquent.
- The certification is erroneous.
If I still have tax debt, why is it not considered seriously delinquent anymore?
A previously certified debt is no longer seriously delinquent when:
- It is being paid in a timely manner under an installment agreement entered into with the IRS.
- It is being paid in a timely manner under an offer in compromise accepted by the IRS or a settlement agreement entered into with the Justice Department.
- A collection due process hearing is timely requested in connection with a levy to collect the debt.
- Collection has been suspended because a request has been made for innocent spouse relief under IRC Section 6015.
How will this affect the status of my passport?
Although the State Department is no longer required to deny your application for a passport or passport renewal and cannot revoke your current passport because of your tax status, they may deny your passport application or revoke your passport for reasons unrelated to your tax debt.
Reference tools
- Publication 1, Your Rights as a Taxpayer PDF
- Publication 594, The IRS Collection Process PDF
- Full list of tax forms and instructions
Need help?
- You can authorize someone to contact the IRS on your behalf.
- If you can’t find what you need online, call the IRS number on your notice or letter. If you didn’t receive a letter or notice, use telephone assistance.
- If you can't resolve the penalty on your own, contact Taxpayer Advocate Service, an independent organization within IRS.
What to do next
- Write down the date on the letter today.
- Look the number up on irs.gov yourself. Don’t trust a link or phone number from anyone else.
- If it says you owe money or proposes changes to your return, take it to a licensed CPA, EA or tax attorney before that date.
Not advice. Not a filing. Verify with a licensed professional. Rules change by year and facts.