Key Takeaways The IRS can certify "seriously delinquent tax debt" (currently over $62,000) to the State Department under IRC § 7345 The State Department can deny new passport applications, deny renewals, and in extreme cases, revoke existing passports Exceptions exist for taxpayers in installment agreements, OIC pending, CDP hearings, or combat zones You can reverse certification by paying down the debt below the threshold, entering an installment agreement, or obtaining CNC status The IRS must notify you before certification — this is your window to act How Passport Revocation Works Section 7345 of the Internal Revenue Code, enacted as part of the FAST Act in 2015 and implemented beginning in 2018, authorizes the IRS to certify to the Secretary of State that a taxpayer has "seriously delinquent tax debt." Upon receiving this certification, the State Department can: Deny a new passport application Deny renewal of an existing passport Revoke a current passport (typically limited to cases where the individual is outside the country and a limited-validity passport is issued for return travel) What Is "Seriously Delinquent Tax Debt"? Seriously delinquent tax debt is an individually assessed federal tax liability that: Exceeds $62,000 (adjusted annually for inflation; this includes assessed tax, penalties, and interest) Has been assessed and remains unpaid A notice of lien has been filed and all administrative remedies under IRC § 6320 have been exhausted or lapsed, OR a levy has been issued What's NOT Included Debt being timely paid under an installment agreement Debt for which collection has been suspended (taxpayer filed for CDP hearing) Debt subject to a pending Offer in Compromise Debt for which an innocent spouse claim has been filed Debt owed by taxpayers in federally declared disaster areas Debt owed by taxpayers in combat zones Debt in bankruptcy Identity theft victims with open...