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In January 2018, the Internal Revenue Service is rolling out a new collection tool: certifying a taxpayer’s “seriously delinquent tax debt” for passport revocation. Taxpayers who owe more than $51,000 in tax, penalties and interest; and (1) are not in a payment plan or do not have one pending, and (2) have exhausted or let lapse their administrative rights, can expect to receive IRS Notice CP508C, notifying them of their seriously delinquent debt. At the time the Notice is systematically issued to the taxpayer, the State Department is notified of the taxpayer’s seriously delinquent debt and may revoke the taxpayer’s passport, or refuse to issue or renew the passport, until the debt has been decertified.
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