{"id":6798,"date":"2023-02-23T10:28:12","date_gmt":"2023-02-23T10:28:12","guid":{"rendered":"https:\/\/www.irstaxapp.com\/?p=6798"},"modified":"2023-02-23T10:28:26","modified_gmt":"2023-02-23T10:28:26","slug":"passport-revoked-for-back-taxes","status":"publish","type":"post","link":"https:\/\/www.irstaxapp.com\/passport-revoked-for-back-taxes\/","title":{"rendered":"No risk of Passport Revoked for Back Taxes if the tax debt is less than this amount!"},"content":{"rendered":"\n<figure class=\"wp-block-image size-large is-resized\"><picture><source srcset=\"https:\/\/www.irstaxapp.com\/wp-content\/uploads\/2023\/02\/passport-revoked-for-back-taxes-1024x576.webp 1024w,https:\/\/www.irstaxapp.com\/wp-content\/uploads\/2023\/02\/passport-revoked-for-back-taxes-300x169.webp 300w,https:\/\/www.irstaxapp.com\/wp-content\/uploads\/2023\/02\/passport-revoked-for-back-taxes-768x432.webp 768w,https:\/\/www.irstaxapp.com\/wp-content\/uploads\/2023\/02\/passport-revoked-for-back-taxes-1536x864.webp 1536w,https:\/\/www.irstaxapp.com\/wp-content\/uploads\/2023\/02\/passport-revoked-for-back-taxes-150x84.webp 150w,https:\/\/www.irstaxapp.com\/wp-content\/uploads\/2023\/02\/passport-revoked-for-back-taxes-750x422.webp 750w,https:\/\/www.irstaxapp.com\/wp-content\/uploads\/2023\/02\/passport-revoked-for-back-taxes-1140x641.webp 1140w,https:\/\/www.irstaxapp.com\/wp-content\/uploads\/2023\/02\/passport-revoked-for-back-taxes.webp 1920w\" sizes=\"(max-width: 1122px) 100vw, 1122px\" type=\"image\/webp\"><img src=\"https:\/\/www.irstaxapp.com\/wp-content\/uploads\/2023\/02\/passport-revoked-for-back-taxes-1024x576.png\" height=\"631\" width=\"1122\" srcset=\"https:\/\/www.irstaxapp.com\/wp-content\/uploads\/2023\/02\/passport-revoked-for-back-taxes-1024x576.png 1024w, https:\/\/www.irstaxapp.com\/wp-content\/uploads\/2023\/02\/passport-revoked-for-back-taxes-300x169.png 300w, https:\/\/www.irstaxapp.com\/wp-content\/uploads\/2023\/02\/passport-revoked-for-back-taxes-768x432.png 768w, https:\/\/www.irstaxapp.com\/wp-content\/uploads\/2023\/02\/passport-revoked-for-back-taxes-1536x864.png 1536w, https:\/\/www.irstaxapp.com\/wp-content\/uploads\/2023\/02\/passport-revoked-for-back-taxes-150x84.png 150w, https:\/\/www.irstaxapp.com\/wp-content\/uploads\/2023\/02\/passport-revoked-for-back-taxes-750x422.png 750w, https:\/\/www.irstaxapp.com\/wp-content\/uploads\/2023\/02\/passport-revoked-for-back-taxes-1140x641.png 1140w, https:\/\/www.irstaxapp.com\/wp-content\/uploads\/2023\/02\/passport-revoked-for-back-taxes.png 1920w\" sizes=\"(max-width: 1122px) 100vw, 1122px\" class=\"wp-image-6802 sp-no-webp\" alt=\"Passport Revoked for Back Taxes\" decoding=\"async\" loading=\"lazy\"  > <\/picture><\/figure>\n\n\n\n<p>A passport is a crucial travel document that enables an individual to travel internationally. However, IRS has powers under Internal Revenue Code to initiate the process of revoking the passport of seriously delinquent tax debtors. The good news is that the said provision of law under which there is a risk of getting a <strong>passport revoked for back taxes<\/strong> applies only to tax debt totaling $50,000 and above. It means taxpayers with tax debts below this amount are saved the misfortune of getting passport revocation. Read the full post to understand the situations in which getting a passport revoked for tax debts is very much possible and what to do if such cancellation of your passport happens.<\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_62 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<p class=\"ez-toc-title\">Table of Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-662d99cb6b123\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-662d99cb6b123\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.irstaxapp.com\/passport-revoked-for-back-taxes\/#Passport_revoked_for_back_taxes_only_if_you_have_seriously_delinquent_tax_debt\" title=\"Passport revoked for back taxes only if you have seriously delinquent tax debt\">Passport revoked for back taxes only if you have seriously delinquent tax debt<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.irstaxapp.com\/passport-revoked-for-back-taxes\/#Procedure_for_revoking_a_passport\" title=\"Procedure for revoking a passport\">Procedure for revoking a passport<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.irstaxapp.com\/passport-revoked-for-back-taxes\/#What_happens_if_passport_revoked_for_back_taxes\" title=\"What happens if passport revoked for back taxes?\">What happens if passport revoked for back taxes?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.irstaxapp.com\/passport-revoked-for-back-taxes\/#Can_you_challenge_the_revocation_of_the_passport_order\" title=\"Can you challenge the revocation of the passport order?\">Can you challenge the revocation of the passport order?<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Passport_revoked_for_back_taxes_only_if_you_have_seriously_delinquent_tax_debt\"><\/span>Passport revoked for back taxes only if you have seriously delinquent tax debt<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p><a href=\"https:\/\/www.law.cornell.edu\/uscode\/text\/26\/7345\" target=\"_blank\" rel=\"noopener\">Section 7345 of the Internal Revenue Code<\/a> provides that if an individual has a &#8220;seriously delinquent tax debt,&#8221; the IRS can notify the State Department to revoke or deny the individual&#8217;s passport. A seriously delinquent tax debt is an outstanding debt that exceeds $50,000 (including penalties and interest) and for which a notice of federal tax lien has been filed or a levy has been issued. However, certain taxpayers, such as those with pending installment agreements or offers in compromise or those in the process of appealing an IRS decision, are exempt from passport revocation.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote has-black-color has-text-color has-background\" style=\"background-color:#f3f5f7\"><p><em>(b)Seriously delinquent tax debt<\/em><\/p><p><em>(1)In generalFor purposes of this section, the term \u201cseriously delinquent tax debt\u201d means an unpaid, legally enforceable Federal tax liability of an individual\u2014<\/em><\/p><p><em>(A) which has been assessed,<\/em><\/p><p><em>(B)which is <strong>greater than $50,000, <\/strong>and<\/em><\/p><p><em>(C)with respect to which\u2014<\/em><\/p><p><em>(I) a <a href=\"https:\/\/www.irstaxapp.com\/irs-tax-lien-notice\/\">notice of lien<\/a> has been filed pursuant to section 6323 and the administrative rights under section 6320 with respect to such filing have been exhausted or have lapsed, or<\/em><\/p><p><em>(ii)a levy is made pursuant to section 6331.<\/em><\/p><cite>Section <\/cite><\/blockquote>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Procedure_for_revoking_a_passport\"><\/span>Procedure for revoking a passport<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The procedure for revoking a passport for tax debt involves several steps. <\/p>\n\n\n\n<ul><li>First, the IRS sends a notice informing the taxpayer of the seriously delinquent tax debt and the potential for passport revocation. The notice also provides information on how to resolve the debt.<\/li><li>If the taxpayer fails to resolve the debt or enters into an agreement with the IRS, the IRS will inform the State Department of the delinquent tax debt, and the passport will be revoked or denied.\u00a0<\/li><li>The taxpayer will receive a final notice from the State Department informing them that their passport has been revoked or denied due to the seriously delinquent tax debt.<\/li><\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_happens_if_passport_revoked_for_back_taxes\"><\/span>What happens if passport revoked for back taxes?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Once a passport is revoked, the individual must resolve the tax debt and apply for a new passport. However, before applying for a new passport, the taxpayer must receive a release from the IRS or pay the entire tax debt. Additionally, the individual must provide proof of payment or a release from the IRS when applying for a new passport.<\/p>\n\n\n\n<p>So, what can you do if your passport is revoked for back taxes?<\/p>\n\n\n\n<ul><li>The first step is to address the tax debt. This can involve working with a tax professional or contacting the IRS to set up a payment plan or negotiate a settlement. Resolving the debt as soon as possible is essential to avoid further penalties and interest and reinstate the passport.<\/li><li>Once the debt is resolved, the individual must obtain a release from the IRS or provide proof of payment when applying for a new passport. This can involve contacting the IRS directly to request a release or providing proof of payment through bank records or canceled checks.<\/li><\/ul>\n\n\n\n<p>It is important to note that <a href=\"https:\/\/www.irstaxapp.com\/irs-tax-debt-what-irs-can-do-to-collect-it-what-you-should-do\/\">resolving the tax debt<\/a> does not guarantee that the passport will be reinstated immediately. Revoking and reinstating a passport can take several weeks or months, and it is essential to plan accordingly if international travel is planned.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Can_you_challenge_the_revocation_of_the_passport_order\"><\/span>Can you challenge the revocation of the passport order?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>In some cases, individuals may be able to challenge the revocation of their passports due to tax debt. This can involve proving that the debt is not seriously delinquent, that the IRS did not follow proper procedures in notifying the State Department, or that the revocation would cause undue hardship. <a href=\"https:\/\/www.irs.gov\/newsroom\/taxpayer-first-act-provisions\" target=\"_blank\" rel=\"noopener\">The Taxpayer First Act, <\/a>signed into law in 2019, requires the IRS to notify taxpayers in writing before certifying their <strong><em>seriously delinquent tax debt <\/em><\/strong>to the State Department for passport revocation or denial. The law also allows taxpayers to challenge the certification in court. Several court orders have favored passport holders whose passports were revoked by the IRS for tax debt. <\/p>\n\n\n\n<p class=\"has-black-color has-text-color has-background\" style=\"background-color:#feeab3\">One such case is the class-action lawsuit, &#8220;<a href=\"https:\/\/en.wikipedia.org\/wiki\/Alvarez_v._Smith\" target=\"_blank\" rel=\"noopener\">Alvarez v. Smith<\/a>,&#8221; which challenged the constitutionality of the IRS&#8217;s authority to revoke passports for unpaid taxes. In 2019, a federal district court ruled in favor of the plaintiffs. It held that the IRS must provide due process protections, including notice and an opportunity to be heard, before revoking a passport for unpaid taxes.<\/p>\n\n\n\n<p>Challenging the revocation of a passport can be a complex legal process and may require the assistance of a tax attorney or <a href=\"https:\/\/www.irstaxapp.com\/irs-tax-debt-lawyers\/\">tax debt lawyer<\/a>. However, it is important to note that challenging the revocation does not guarantee success, and it is often more effective to address the tax debt directly.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>A passport is a crucial travel document that enables an individual to travel internationally. However, IRS has powers under Internal Revenue Code to initiate the process of revoking the passport of seriously delinquent tax debtors. The good news is that the said provision of law under which there is a risk of getting a passport [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":6802,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[157],"tags":[],"amp_enabled":false,"_links":{"self":[{"href":"https:\/\/www.irstaxapp.com\/wp-json\/wp\/v2\/posts\/6798"}],"collection":[{"href":"https:\/\/www.irstaxapp.com\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.irstaxapp.com\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.irstaxapp.com\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.irstaxapp.com\/wp-json\/wp\/v2\/comments?post=6798"}],"version-history":[{"count":4,"href":"https:\/\/www.irstaxapp.com\/wp-json\/wp\/v2\/posts\/6798\/revisions"}],"predecessor-version":[{"id":6804,"href":"https:\/\/www.irstaxapp.com\/wp-json\/wp\/v2\/posts\/6798\/revisions\/6804"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.irstaxapp.com\/wp-json\/wp\/v2\/media\/6802"}],"wp:attachment":[{"href":"https:\/\/www.irstaxapp.com\/wp-json\/wp\/v2\/media?parent=6798"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.irstaxapp.com\/wp-json\/wp\/v2\/categories?post=6798"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.irstaxapp.com\/wp-json\/wp\/v2\/tags?post=6798"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}