IRC Sec. 7345 authorizes
the IRS to certify “seriously delinquent tax debt” and notify the State
Department of such certification. A seriously delinquent tax debt is
generally an assessed tax debt that exceeds $50,000 (adjusted for inflation)
and for which a notice of lien has been filed. The State Department
generally will not issue or renew a passport to, and may revoke or limit a
previously issued passport of, a delinquent taxpayer after receiving the
certification from the IRS. Under new guidance issued in a Notice, the State
Department generally will provide 90 days to a certified taxpayer who
applies for a passport to resolve their tax delinquency by allowing them to:
(1) resolve any erroneous certification issues, (2) make full payment of the
tax debt, or (3) enter into a payment alternative with the IRS. If a
taxpayer needs to travel within those 90 days, the taxpayer must contact the
IRS and resolve the matter within 45 days from the date of passport
application. Notice 2018-1, 2018-3 IRB 299 .
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