Understanding your CP508C notice

The IRS has identified your tax debt as meeting the definition of "seriously delinquent" in Internal Revenue Code Section 7345, and gave that information to the U.S. Department of State.

Seriously delinquent tax debts are legally enforceable, unpaid federal tax debt (including assessed penalties and interest) totaling more than the current threshold. These debts include U.S. individual income taxes, Trust Fund Recovery Penalties, business taxes for which taxpayers are personally liable for and other civil penalties.

The IRS must have filed a Notice of Federal Tax Lien, and all administrative remedies under the law have lapsed, or have been exhausted or issued a levy in their efforts to collect these debts.

By law, the IRS will certify taxpayers with seriously delinquent tax debts to the U.S. Department of for specific actions regarding their passports.

Generally, the U.S. Department of State will not issue passports to taxpayers after receiving their delinquent debt certification from the IRS. The U.S. Department of  State may also deny a taxpayer's passport application or revoke their current passport.

If taxpayers with certified tax debts are overseas, the U.S. Department of State may issue a limited-validity passport allowing the taxpayer to return directly to the United States.

The IRS will reverse the certification when:

• The tax debt is fully paid or becomes legally unenforceable.
• The tax debt is no longer seriously delinquent.
• The certification is erroneous.

A previously certified debt is no longer seriously delinquent when:

• The debt is being paid timely through IRS-approved installment agreements.
• The debt is being paid timely with an offer in compromise accepted by the IRS.
• There is a settlement agreement with the Department of Justice.
• Those suspended because of a request for innocent spouse relief.
• Debt in connection with a levy for which collection is suspended for a timely requested or pending CDP Hearing under IRC 6330.

Additionally, a certified debt is no longer seriously delinquent for any taxpayer:

• Who is in bankruptcy
• Who is identified by the IRS as a victim of tax-related identity theft
• Whose account the IRS has determined to be "currently not collectible" due to hardship
• Is located within a federally declared disaster area
• Has a request pending with the IRS for an:
  • installment agreement
  • offer in compromise
• Who has an IRS-accepted adjustment that will fully satisfy their tax debt.

If you believe the certification was made in error or disagree with the tax amount,  call the number in the “What you need to do” section of your notice.

If you've already paid the tax debt, please send proof of that payment to the IRS address at the top of your notice. Do not send proof of payment to the address for the U.S. Tax Court.

Once you've resolved your tax problem with the IRS, the IRS will reverse the certification within 30 days of the resolution and provide notification to the U.S. Department of State.

Yes. The IRS will apply the refund to the debt. If the refund is sufficient to satisfy your seriously delinquent tax debt, we will reverse the certification.

No. You can use your passport. Taxpayers will be notified in writing by the U.S. Department of State if their application for a U.S. passport has been denied, or their current passport revoked.

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.