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Serious Tax Debts Could Lead To Passport Revocation Or Denial

Most taxpayers understand the IRS has a broad range of ways to compel taxpayers to pay tax deficiencies. The IRS can seize assets, place liens on property and levy bank accounts. As of Spring 2017, however, the IRS has yet another means of enforcing collection. Individual taxpayers who have "seriously delinquent tax debt," as defined by the IRS, are now in danger of losing their ability to travel internationally.

In short, the IRS is informing the U.S. State Department of taxpayers whose tax debts meet certain criteria. Upon receipt of this information, the State Department will have the ability to:

  • Revoke a taxpayer's passport
  • Deny a taxpayer's passport application
  • Deny a taxpayer's passport renewal application

Before taking action, the IRS will send a taxpayer a notice that it will be sending this information to the State Department. If you have received this letter, titled Notice of certification of your seriously delinquent federal tax debt to the State Department, it is important to look at all of your options. A knowledgeable tax lawyer can provide valuable assistance.

At Bucci Law Offices, we represent taxpayers across Florida, the United States and the world. With decades of experience, we understand how the IRS attempts to gain leverage over taxpayers, and will work diligently to help you mitigate the damage associated with alleged tax debts.

How Much Tax Debt Is "Seriously Delinquent?"

Before sending notice to the State Department, a tax debt must meet certain considerations.

  • The total debt (principal, interest and penalties) is $50,000 or more.
  • The IRS has already placed a lien on the taxpayer's property, or has filed a levy.

There are, however, situations in which the IRS will not forward this information to the State Department. For instance, if a taxpayer is currently paying debts through an installment agreement, or if a taxpayer has requested innocent spouse relief, the IRS will not provide notice to the State Department.

If you are currently applying for a passport, you will have 90 days to work out an arrangement with the IRS. If you currently hold a valid passport, you will not receive any grace period, unless you are currently travelling internationally, in which case you will be able to return to the United States.

If you have received this notice, our attorney can help you understand your options and help you take appropriate measures so you may keep your passport.

Contact Bucci Law

Call 954-900-9107 or complete our online contact form to get started. With offices in Fort Lauderdale and Miami, our law firm works with taxpayers across Florida, the United States and globally.