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In the IRS’s own words · not reviewed by VALID
CP508C notice explained, in the IRS’s own words
The IRS has notified the U.S. Department of State of your seriously delinquent federal tax debt certification. Your passport may be revoked and your application for a new passport or passport renewal will be denied.
Read the full CP508C page on irs.gov ↗
What this notice is about
The IRS has notified the U.S. Department of State of your seriously delinquent federal tax debt certification. Your passport may be revoked and your application for a new passport or passport renewal will be denied.
Learn more about revocation or denial of a passport in cases of certain unpaid taxes, including information about the debt certification process and ways to reverse the certification.
What you need to do
- Read your notice carefully. It explains the amount due, due date, what you need to know, and what you need to do to prevent the U.S. Department of State from denying, revoking, or limiting your passport.
- Pay your balance in full or arrange to pay over time.
- If you have questions or disagree that you owe the tax debt listed on your notice, contact at the number shown on your notice.
Why am I getting this notice?
The IRS has identified your tax debt as meeting the definition of "seriously delinquent" in Internal Revenue Code Section 7345, and gave that information to the U.S. Department of State.
What is seriously delinquent tax debt?
Seriously delinquent tax debts are legally enforceable, unpaid federal tax debt (including assessed penalties and interest) totaling more than the current threshold. These debts include U.S. individual income taxes, Trust Fund Recovery Penalties, business taxes for which taxpayers are personally liable for and other civil penalties.
The IRS must have filed a Notice of Federal Tax Lien, and all administrative remedies under the law have lapsed, or have been exhausted or issued a levy in their efforts to collect these debts.
How does this affect me?
By law, the IRS will certify taxpayers with seriously delinquent tax debts to the U.S. Department of for specific actions regarding their passports.
Generally, the U.S. Department of State will not issue passports to taxpayers after receiving their delinquent debt certification from the IRS. The U.S. Department of State may also deny a taxpayer's passport application or revoke their current passport.
If taxpayers with certified tax debts are overseas, the U.S. Department of State may issue a limited-validity passport allowing the taxpayer to return directly to the United States.
What do I need to do to have this certification reversed?
The IRS will reverse the certification when:
- The tax debt is fully paid or becomes legally unenforceable.
- The tax debt is no longer seriously delinquent.
- The certification is erroneous.
If I can't pay the full amount I owe, what can I do to reverse the seriously delinquent certification so I can keep my U.S. passport?
A previously certified debt is no longer seriously delinquent when:
- The debt is being paid timely with an offer in compromise accepted by the IRS.
- There is a settlement agreement with the Department of Justice.
- Those suspended because of a request for innocent spouse relief.
- Debt in connection with a levy for which collection is suspended for a timely requested or pending CDP Hearing under IRC 6330.
Additionally, a certified debt is no longer seriously delinquent for any taxpayer:
- Who is in bankruptcy
- Who is identified by the IRS as a victim of tax-related identity theft
- Whose account the IRS has determined to be " currently not collectible " due to hardship
- Is located within a federally declared disaster area
- Has a request pending with the IRS for an:
- installment agreement
- offer in compromise
- Who has an IRS-accepted adjustment that will fully satisfy their tax debt.
If I believe the certification was made in error or don't agree with the tax debt amount, whom do I contact?
If you believe the certification was made in error or disagree with the tax amount, call the number in the “What you need to do” section of your notice.
If you've already paid the tax debt, please send proof of that payment to the IRS address at the top of your notice. Do not send proof of payment to the address for the U.S. Tax Court.
How long will it take to get my U.S. passport after the certification is reversed?
Once you've resolved your tax problem with the IRS, the IRS will reverse the certification within 30 days of the resolution and provide notification to the U.S. Department of State.
If I recently filed my tax return for the current year and expect a refund to pay my liability in full, will this resolve my passport issue?
Yes. The IRS will apply the refund to the debt. If the refund is sufficient to satisfy your seriously delinquent tax debt, we will reverse the certification.
If I already have a U.S. passport, does this mean I can no longer use my passport to travel?
No. You can use your passport. Taxpayers will be notified in writing by the U.S. Department of State if their application for a U.S. passport has been denied, or their current passport revoked.
I'm a U.S. citizen living overseas and have plans to return to the U.S. Will I be able to return?
Yes. Under Internal Revenue Code Section 2714(e)(2)(B), if the U.S. Department of State decides to revoke your passport, they may either limit your passport only for return travel to the U.S., or issue you a limited passport that only permits return travel.
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.