Part III: Passport Revocation – Department of State Says its “Hands are Tied” – go Resolve with the Taxman/IRS

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Continued . . .

Sample letter from Department of State re Revocation of Passports - Seriosly Delinquent Tax Debt

For previous posts discussing this issue, see July 2018 post: The Time has Come: Revocation or Denial of U.S. Passports as IRS Begins Issuing Notices to U.S. citizens

See, also a September 2018 post:  Part II: Example of United States Department of State – Letter Denying Passport Renewal – The Time has Really Come: Revocation or Denial of U.S. Passports as IRS Begins Issuing Notices to U.S. citizens « Tax-Expatriation

The DOS asserts that it has to receive a new certification from the Internal Revenue Service (IRS) that the United States Citizen (USC) has “satisfied the seriously delinquent tax debt”  before it can process the passport application or renewal.  This sample letter from a specific case, provides the USC with 90 days to resolve the issue with the IRS in order for his name to be removed from the certified list. 

The IRS website has two important notifications, including from March 26, 2020 titled Understanding Your CP508C Notice | Internal Revenue Service .

The U.S. Department of State generally will not renew your passport or issue a new passport to you after receiving this certification from the IRS, and they may revoke or place limitations on your current passport.

The last FAQ set forth in this summary is as follows:

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.

Finally, see IRS updated website as of March 10, 2020, Revocation or Denial of Passport in Case of Certain Unpaid Taxes

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