Installment Agreements Can Save Your Passport From IRS Tax Debt, IRS Tax Help = Attorneys, Lawyers, Former IRS+ Jacksonville, Orlando, Tampa

 

Fresh Start Tax

YOU WILL NOT LOSE YOUR PASSPORT, CALL US AND FIND OUT WHY. AFFORDABLE, SINCE 1982. Attorneys, Lawyers, Former IRS, AFFORDABLE!

 

We are a team of tax attorneys, CPAs, and former IRS agents that can “SAVE YOUR PASSPORT.” We have over 100 combined years of direct IRS work experience.

Mr. Sullivan has been on FOXBusiness news, ABC the briefing, CBS and NBC. is a national tax expert on IRS matters.

On staff are Tax Attorneys, Tax Lawyers, CPA’s and many Former IRS agents, all who know the system..

We know the system, let our experience work for you. AFFORDABLE, Since 1982.

 

Have no fear, we can assure to you that your passport will not be taken away. We can save your passport and settle your case at the same time.

 

We have a very fast, simple, affordable, and easy solutions that can keep your passport in your hands. Upon your first consultation with us we will show you the exact process on how to make sure IRS does not interfere with your life or travel plans.

Have no fear, we can assure to you that your passport will not be taken away. We can save your passport and settle your case at the same time.

 

We have a very fast, simple, affordable, and easy solutions that can keep your passport in your hands.

 

Upon your first consultation with us we will show you the exact process on how to make sure IRS does not interfere with your life or travel plans.

 

IRS is trying to put pressure on taxpayers who will over $50,000 the fear of losing their Tax Court to pony up and pay their tax that.They are using other government agencies to help them in this process and so far it’s working.

 

It seems that “at least 362,000 Americans” will have their passport applications denied due to outstanding tax debts and the list keeps growing.

According to IRS Division Commissioner Mary Beth Murphy, this new law has already led to a substantial amount of tax collections. One taxpayer reportedly paid around $1 million in back taxes to avoid being denied a passport.

An IRS spokesperson has confirmed that the agency has collected $11.5 million from 220 taxpayers with another 1,400 signing installment agreements to avoid being prevented from traveling.

There are number of measures that you can take to avoid this happening. By contacting our office will review the various programs and ensure that your passport will not be taken.

Do not let IRS threaten you or your passport call our firm today and learn how you can settle your tax that.

 

The New Tax Law and the History behind everything.

The Internal Revenue Service reiterated its warning that taxpayers may not be able to renew a current passport or obtain a new passport if they owe federal taxes. To avoid delays in travel plans, taxpayers need to take prompt action to resolve their tax issues.

In January of last year, the IRS began implementing new procedures affecting individuals with “seriously delinquent tax debts.” These new procedures implement provisions of the Fixing America’s Surface Transportation (FAST) Act.

The law requires the IRS to notify the State Department of taxpayers the IRS has certified as owing a seriously delinquent tax debt, which is $52,000 or more.

The law also requires State to deny their passport application or renewal. If a taxpayer currently has a valid passport, the State Department may revoke the passport or limit ability to travel outside the United States.

When the IRS certifies a taxpayer to the State Department as owing a seriously delinquent tax debt, they receive a Notice CP508C from the IRS. This is the IRS nasty gram.

“When a taxpayer no longer has a seriously delinquent tax debt, because they paid it in full or made another payment arrangement, the IRS will reverse the taxpayer’s certification within thirty days.”

State will then remove the certification from the taxpayer’s record, so their passport won’t be at risk under this program. The IRS can expedite the decertification notice to the State Department for a taxpayer who resolves their debt, has a pending passport application and has imminent travel plans or lives abroad with an urgent need for a passport.

A taxpayer with a seriously delinquent tax debt is generally someone who owes the IRS more than $52,000 in back taxes, penalties and interest for which the IRS has filed a Notice of Federal Tax Lien and the period to challenge it has expired or the IRS has issued a levy.

Before denying a passport renewal or new passport application, the State Department will hold the taxpayer’s application for 90 days to allow them to:

• Resolve any erroneous certification issues,
• Make full payment of the tax debt, or
• Enter a satisfactory payment arrangement with the IRS.

 

Different Ways to Resolve Tax Issues and the IRS Tax Debt

There are several ways taxpayers can avoid having the IRS notify the State Department of their seriously delinquent tax debt.

They include the following:

• Paying the tax debt in full,
• Paying the tax debt timely under an approved installment agreement,
• Paying the tax debt timely under an accepted offer in compromise,
• Paying the tax debt timely under the terms of a settlement agreement with the Department of Justice,
• Having requested or have a pending collection due process appeal with a levy, or
• Having collection suspended because a taxpayer has made an innocent spouse election or requested innocent spouse relief.

Some of the Tax Relief programs for unpaid/back taxes to the IRS

 

Taxpayers qualify for one of several relief programs including the following:

1. IRS Payment agreement

Taxpayers can ask for a payment plan with the IRS by filing Form 9465. Taxpayers can download this form from IRS.gov and mail it along with a tax return, bill or notice. Some taxpayers can use the online payment agreement to set up a monthly payment agreement.

2. IRS Offer in compromise

Some taxpayers may qualify for an offer in compromise, an agreement between a taxpayer and the IRS that settles the tax liability for less than the full amount owed. The IRS looks at the taxpayer’s income and assets to decide the taxpayer’s ability to pay. Taxpayers can use the Offer in Compromise Pre-Qualifier tool to help them decide whether they’re eligible for an offer in compromise.

Subject to change, the IRS also will not certify a taxpayer as owing a seriously delinquent tax debt or will reverse the certification for a taxpayer:

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

For taxpayers serving in a combat zone who owe a seriously delinquent tax debt, the IRS postpones notifying the State Department of the delinquency and the taxpayer’s passport is not subject to denial during the time of service in a combat zone.

Have questions about IRS in your passport, do not be bullied by the Internal Revenue Service and threatening your passport, call us today and speak to true IRS tax experts. Since 1982

Installment Agreements Can Save Your Passport From IRS Tax Debt, Attorneys, Lawyers, Former IRS+ Jacksonville, Orlando, Tampa

Miami, Ft. Lauderdale + Installment Agreements Can Save Your Passport From IRS Tax Debt, former irs agents

 

Fresh Start Tax

YOU WILL NOT LOSE YOUR PASSPORT, CALL US AND FIND OUT WHY. LOCAL, AFFORDABLE, SINCE 1982. Former IRS.

 

We are a team of tax attorneys, CPAs, and former IRS agents that can “SAVE YOUR PASSPORT.” We have over 100 combined years of direct IRS work experience.

Mr. Sullivan has been on FOXBusiness news, ABC the briefing, CBS and NBC. is a national tax expert on IRS matters.

On staff are Tax Attorneys, Tax Lawyers, CPA’s and many Former IRS agents, all who know the system..

We know the system, let our experience work for you. AFFORDABLE, Since 1982.

Have no fear, we can assure to you that your passport will not be taken away. We can save your passport and settle your case at the same time.

We worked in the Florida IRS offices as managers and supervisors. Fast and Immediate resolution .

We have a very fast, simple, affordable, and easy solutions that can keep your passport in your hands.

Upon your first consultation with us we will show you the exact process on how to make sure IRS does not interfere with your life or travel plans.

Have no fear, we can assure to you that your passport will not be taken away. We can save your passport and settle your case at the same time.

We worked in the Florida IRS offices as managers and supervisors. Fast and Immediate resolution .

 

We have a very fast, simple, affordable, and easy solutions that can keep your passport in your hands.

Upon your first consultation with us we will show you the exact process on how to make sure IRS does not interfere with your life or travel plans.

 

IRS is trying to put pressure on taxpayers who will over $50,000 the fear of losing their Tax Court to pony up and pay their tax that.They are using other government agencies to help them in this process and so far it’s working.

It seems that “at least 362,000 Americans” will have their passport applications denied due to outstanding tax debts and the list keeps growing.

According to IRS Division Commissioner Mary Beth Murphy, this new law has already led to a substantial amount of tax collections. One taxpayer reportedly paid around $1 million in back taxes to avoid being denied a passport.

An IRS spokesperson has confirmed that the agency has collected $11.5 million from 220 taxpayers with another 1,400 signing installment agreements to avoid being prevented from traveling.

 

There are number of measures that you can take to avoid this happening. By contacting our office will review the various programs and ensure that your passport will not be taken.

Do not let IRS threaten you or your passport call our firm today and learn how you can settle your tax that.

The New Law and the History behind everything.

 

The Internal Revenue Service reiterated its warning that taxpayers may not be able to renew a current passport or obtain a new passport if they owe federal taxes. To avoid delays in travel plans, taxpayers need to take prompt action to resolve their tax issues.

In January of last year, the IRS began implementing new procedures affecting individuals with “seriously delinquent tax debts.” These new procedures implement provisions of the Fixing America’s Surface Transportation (FAST) Act.

The law requires the IRS to notify the State Department of taxpayers the IRS has certified as owing a seriously delinquent tax debt, which is $52,000 or more.

The law also requires State to deny their passport application or renewal. If a taxpayer currently has a valid passport, the State Department may revoke the passport or limit ability to travel outside the United States.

When the IRS certifies a taxpayer to the State Department as owing a seriously delinquent tax debt, they receive a Notice CP508C from the IRS. This is the IRS nasty gram.

“When a taxpayer no longer has a seriously delinquent tax debt, because they paid it in full or made another payment arrangement, the IRS will reverse the taxpayer’s certification within thirty days.”

State will then remove the certification from the taxpayer’s record, so their passport won’t be at risk under this program. The IRS can expedite the decertification notice to the State Department for a taxpayer who resolves their debt, has a pending passport application and has imminent travel plans or lives abroad with an urgent need for a passport.

 

A taxpayer with a seriously delinquent tax debt is generally someone who owes the IRS more than $52,000 in back taxes, penalties and interest for which the IRS has filed a Notice of Federal Tax Lien and the period to challenge it has expired or the IRS has issued a levy.

 

Before denying a passport renewal or new passport application, the State Department will hold the taxpayer’s application for 90 days to allow them to:

• Resolve any erroneous certification issues,
• Make full payment of the tax debt, or
• Enter a satisfactory payment arrangement with the IRS.

Ways to Resolve Tax Issues and the IRS Tax Debt

There are several ways taxpayers can avoid having the IRS notify the State Department of their seriously delinquent tax debt.

They include the following:

• Paying the tax debt in full,
• Paying the tax debt timely under an approved installment agreement,
• Paying the tax debt timely under an accepted offer in compromise,
• Paying the tax debt timely under the terms of a settlement agreement with the Department of Justice,
• Having requested or have a pending collection due process appeal with a levy, or
• Having collection suspended because a taxpayer has made an innocent spouse election or requested innocent spouse relief.

Some of the Tax Relief programs for unpaid/back taxes to the IRS

Taxpayers qualify for one of several relief programs including the following:

1. IRS Payment agreement

Taxpayers can ask for a payment plan with the IRS by filing Form 9465. Taxpayers can download this form from IRS.gov and mail it along with a tax return, bill or notice. Some taxpayers can use the online payment agreement to set up a monthly payment agreement.

2. IRS Offer in compromise

Some taxpayers may qualify for an offer in compromise, an agreement between a taxpayer and the IRS that settles the tax liability for less than the full amount owed. The IRS looks at the taxpayer’s income and assets to decide the taxpayer’s ability to pay. Taxpayers can use the Offer in Compromise Pre-Qualifier tool to help them decide whether they’re eligible for an offer in compromise.

 

Subject to change, the IRS also will not certify a taxpayer as owing a seriously delinquent tax debt or will reverse the certification for a taxpayer:

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

For taxpayers serving in a combat zone who owe a seriously delinquent tax debt, the IRS postpones notifying the State Department of the delinquency and the taxpayer’s passport is not subject to denial during the time of service in a combat zone.

Have questions about IRS in your passport, do not be bullied by the Internal Revenue Service and threatening your passport, call us today and speak to true IRS tax experts.Since 1982

Tampa + Immediate IRS Tax Debt Help To Save Your Passport From IRS + Attorneys, Lawyers & former irs agents + since 1982

IRS is trying to put pressure on taxpayers who will over $50,000 the fear of losing their Tax Court to pony up and pay their tax that.They are using other government agencies to help them in this process and so far it’s working.

There are number of measures that you can take to avoid this happening. By contacting our office will review the various programs and ensure that your passport will not be taken.

Do not let IRS threaten you or your passport call our firm today and learn how you can settle your tax that.

Miami, Ft. Lauderdale + Installment Agreements Can Save Your Passport From IRS Tax Debt, former irs agents

Has Your Passport Been Revoked + Owe Back Tax Debt + GET IT BACK NOW + Former IRS, AFFORDABLE Help NOW

 

Fresh Start Tax

We are former IRS agents, tax attorneys, CPAs that you get your passport back in your hands as fast as possible. affordable, since 1982 we know the system behind everything that IRS does.

 

The FAST Act has been game changer for money taxpayers who use her passport for business and leisure.

At the end of 2015, Congress approved and President Obama signed into law the “Fixing America’s Surface Transportation Act” or “FAST Act.” The stated purpose of the bill was “to authorize funds for Federal-aid highways, highway safety programs, and transit programs, and for other purposes.

On page 418 of the 490-page behemoth act is Section 32101, which introduces an addition to the Internal Revenue Code called the “Revocation or Denial of Passport in Case of Certain Tax Delinquencies.

 

Right after the bill was signed into law, the State Department said in a statement that it was “working with the IRS to implement these provisions.” More than two years later, it seems those provisions are now in place.

 

It seems that “at least 362,000 Americans” will have their passport applications denied due to outstanding tax debts and the list keeps growing.

According to IRS Division Commissioner Mary Beth Murphy, this new law has already led to a substantial amount of tax collections. One taxpayer reportedly paid around $1 million in back taxes to avoid being denied a passport.

An IRS spokesperson has confirmed that the agency has collected $11.5 million from 220 taxpayers with another 1,400 signing installment agreements to avoid being prevented from traveling.

 

So, What is Serious Tax Debt

The term ‘seriously delinquent tax debt’ means an unpaid, legally enforceable Federal tax liability of an individual—

1.
 which has been assessed

2. which is greater than $50,000, and
(C) with respect to which—
(i) a notice of lien 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
(ii) a levy is made pursuant to section 6331

You won’t be on the “No Passport” list until the IRS has escalated its claim up to filing a lien or levy. And you’ll know before this happens, when you get a nastygram letter from the IRS with “Intent to Levy” clearly stated at the top.

Being former IRS agents and managers we know the exact system and the working processes to get your situation cleared up so you never have to worry about your passport being taken because of back tax debt.

On your initial tax consultation, we will walk you through the process and the eligible programs.

Thank you Points Guy for contributions to blog.

Tampa + Immediate IRS Tax Debt Help To Save Your Passport From IRS + Attorneys, Lawyers & former irs agents + since 1982

 

Fresh Start Tax

YOU WILL NOT LOSE YOUR PASSPORT, CALL US AND FIND OUT WHY. LOCAL, AFFORDABLE, SINCE 1982. Former IRS.

 

We are a team of tax attorneys, CPAs, and former IRS agents that can “SAVE YOUR PASSPORT.” We have over 100 combined years of direct IRS work experience.

Mr. Sullivan has been on FOXBusiness news, ABC the briefing, CBS and NBC. is a national tax expert on IRS matters.

On staff are Tax Attorneys, Tax Lawyers, CPA’s and many Former IRS agents, all who know the system..

We know the system, let our experience work for you. AFFORDABLE, Since 1982.

 

Have no fear, we can assure to you that your passport will not be taken away. We can save your passport and settle your case at the same time.

 

 

We worked in the Florida IRS offices as managers and supervisors. Fast and Immediate resolution .

 

We have a very fast, simple, affordable, and easy solutions that can keep your passport in your hands.

Upon your first consultation with us we will show you the exact process on how to make sure IRS does not interfere with your life or travel plans.

 

IRS is trying to put pressure on taxpayers who will over $50,000 the fear of losing their Tax Court to pony up and pay their tax that.They are using other government agencies to help them in this process and so far it’s working.

There are number of measures that you can take to avoid this happening. By contacting our office will review the various programs and ensure that your passport will not be taken.

Do not let IRS threaten you or your passport call our firm today and learn how you can settle your tax that.

The New Law and the History behind everything.

 

The Internal Revenue Service reiterated its warning that taxpayers may not be able to renew a current passport or obtain a new passport if they owe federal taxes. To avoid delays in travel plans, taxpayers need to take prompt action to resolve their tax issues.

In January of last year, the IRS began implementing new procedures affecting individuals with “seriously delinquent tax debts.” These new procedures implement provisions of the Fixing America’s Surface Transportation (FAST) Act.

The law requires the IRS to notify the State Department of taxpayers the IRS has certified as owing a seriously delinquent tax debt, which is $52,000 or more.

The law also requires State to deny their passport application or renewal. If a taxpayer currently has a valid passport, the State Department may revoke the passport or limit ability to travel outside the United States.

When the IRS certifies a taxpayer to the State Department as owing a seriously delinquent tax debt, they receive a Notice CP508C from the IRS. This is the IRS nasty gram.

“When a taxpayer no longer has a seriously delinquent tax debt, because they paid it in full or made another payment arrangement, the IRS will reverse the taxpayer’s certification within thirty days.”

State will then remove the certification from the taxpayer’s record, so their passport won’t be at risk under this program. The IRS can expedite the decertification notice to the State Department for a taxpayer who resolves their debt, has a pending passport application and has imminent travel plans or lives abroad with an urgent need for a passport.

 

A taxpayer with a seriously delinquent tax debt is generally someone who owes the IRS more than $52,000 in back taxes, penalties and interest for which the IRS has filed a Notice of Federal Tax Lien and the period to challenge it has expired or the IRS has issued a levy.

 

Before denying a passport renewal or new passport application, the State Department will hold the taxpayer’s application for 90 days to allow them to:

• Resolve any erroneous certification issues,
• Make full payment of the tax debt, or
• Enter a satisfactory payment arrangement with the IRS.

Ways to Resolve Tax Issues and the IRS Tax Debt

There are several ways taxpayers can avoid having the IRS notify the State Department of their seriously delinquent tax debt.

They include the following:

• Paying the tax debt in full,
• Paying the tax debt timely under an approved installment agreement,
• Paying the tax debt timely under an accepted offer in compromise,
• Paying the tax debt timely under the terms of a settlement agreement with the Department of Justice,
• Having requested or have a pending collection due process appeal with a levy, or
• Having collection suspended because a taxpayer has made an innocent spouse election or requested innocent spouse relief.

Some of the Tax Relief programs for unpaid/back taxes to the IRS

Taxpayers qualify for one of several relief programs including the following:

1. IRS Payment agreement

Taxpayers can ask for a payment plan with the IRS by filing Form 9465. Taxpayers can download this form from IRS.gov and mail it along with a tax return, bill or notice. Some taxpayers can use the online payment agreement to set up a monthly payment agreement.

2. IRS Offer in compromise

Some taxpayers may qualify for an offer in compromise, an agreement between a taxpayer and the IRS that settles the tax liability for less than the full amount owed. The IRS looks at the taxpayer’s income and assets to decide the taxpayer’s ability to pay. Taxpayers can use the Offer in Compromise Pre-Qualifier tool to help them decide whether they’re eligible for an offer in compromise.

Subject to change, the IRS also will not certify a taxpayer as owing a seriously delinquent tax debt or will reverse the certification for a taxpayer:

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

For taxpayers serving in a combat zone who owe a seriously delinquent tax debt, the IRS postpones notifying the State Department of the delinquency and the taxpayer’s passport is not subject to denial during the time of service in a combat zone.

Have questions about IRS in your passport, do not be bullied by the Internal Revenue Service and threatening your passport, call us today and speak to true IRS tax experts.Since 1982

Tampa + Immediate IRS Tax Debt Help To Save Your Passport From IRS + Attorneys, Lawyers & former irs agents + since 1982

ORLANDO + Need A Passport + Better Pay Your IRS Tax Debt, former irs agent + IRS Tax Help For Tax Debt

 

Fresh Start Tax

We are a team of tax attorneys, CPAs and former IRS agents. We can settle your IRS tax debt and you’ll never have to worry about your passport, guaranteed. Since 1982, A plus rated, BBB.

 

If you have not heard about the new law, become aware.

Do not let the IRS shake you up and threatening you about removing your passport.

One call to our office and we could go over the different remedies so IRS no longer interferes with your life. call us today with the free tax consultation and speak a true tax professional who can settle your debt for once and all.

We are fast, affordable, have been practiced since 1982. We are A+ rated by the BBB.

 

Seriously delinquent tax debt is an individual’s unpaid, legally enforceable federal tax debt totaling more than $52,000 (including interest and penalties) for which a:

 

1.Notice of federal tax lien has been filed and all administrative remedies under IRC § 6320 have lapsed or been exhausted, or,

2. IRS Tax Levy has been issued.

 

Seriously delinquent tax debt is limited to liabilities incurred under Title 26 of the United States Code and does not include debts collected by the IRS such as the FBAR Penalty and Child Support.

Some tax debt is not included in determining seriously delinquent tax debt even if it meets the above criteria.

It includes tax debt:

Being paid timely with an IRS-approved installment agreement,
Being paid timely with an offer in compromise accepted by the IRS, or a settlement agreement entered with the Justice Department,
For which a collection due process hearing is timely requested regarding a levy to collect the debt,
For which collection has been suspended because a request for innocent spouse relief under IRC § 6015 has been made.

 

Additionally, a passport won’t be at risk under this program 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 is currently not collectible due to hardship
Who is located within a federally declared disaster area
Who has a request pending with the IRS for an installment agreement
Who has a pending offer in compromise with the IRS
Who has an IRS accepted adjustment that will satisfy the debt in full

Certification will be postponed while an individual is serving in a designated combat zone or participating in a contingency operation.

Before denying a passport, the State Department will hold your application for 90 days to allow you to:

Annual Adjustment for Inflation, The $52,000 threshold is indexed yearly for inflation

Under new Code Section 7345(f), in the case of a calendar year beginning after 2016, the dollar amount in new Code Section 7345 shall be increased by an amount equal to (1) such dollar amount, multiplied by (2) the cost-of-living adjustment determined under Code Section 1(f)(3) for the calendar year, determined by substituting “calendar year 2015” for “calendar year 2016” in Code Section 1(f)(3)(B). If any amount as adjusted under the preceding sentence is not a multiple of $1,000, such amount shall be rounded to the nearest multiple of $1,000.

Taxpayer Notification – Notice CP 508C

The IRS is required to notify you in writing at the time the IRS certifies seriously delinquent tax debt to the State Department. The IRS is also required to notify you in writing at the time it reverses certification. The IRS will send written notice by regular mail to your last known address.

The IRS will reverse a certification when:

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

The IRS will make this reversal within 30 days and provide notification to the State Department as soon as practicable.

A previously certified debt is no longer seriously delinquent when:

You and the IRS enter into an installment agreement allowing you to pay the debt over time.
The IRS accepts an offer in compromise to satisfy the debt.
The Justice Department enters into a settlement agreement to satisfy the debt.
Collection is suspended because you request innocent spouse relief under IRC § 6015.
You make a timely request for a collection due process hearing regarding a levy to collect the debt.

The IRS will not reverse certification where a taxpayer requests a collection due process hearing or innocent spouse relief on a debt that is not the basis of the certification. Also, the IRS will not reverse the certification because the taxpayer pays the debt below $50,000.

The IRS will consider asking the Department of State to revoke a passport

To protect the integrity of the legislation (e.g., such as when a taxpayer obtains a decertification based on a promise to pay and fails to act as agreed).
If revocation is needed to encourage payment of the tax by incentivizing taxpayers with offshore activities or interests to resolve their liabilities.
In other instances where the facts and circumstances indicate that revocation would facilitate payment of tax.

Before the IRS sends a revocation referral to the Department of State, IRS will issue Letter 6152 asking the taxpayer to call within 30 days to resolve their account to prevent this action.

Judicial Review of Certification

The State Department is held harmless in these matters and cannot be sued for any erroneous notification or failed decertification under IRC § 7345.

If the IRS certified your debt to the State Department, you can file suit in the U.S. Tax Court or a U.S. District Court to have the court determine whether the certification is erroneous or the IRS failed to reverse the certification when it was required to do so. If the court determines the certification is erroneous or should be reversed, it can order the IRS to notify the State Department that the certification was in error.

IRC § 7345 does not provide the court authority to release a lien or levy or award money damages in a suit to determine whether a certification is erroneous. You are not required to file an administrative claim or otherwise contact the IRS to resolve the erroneous certification issue before filing suit in the U.S. Tax Court or a U.S. District Court.

Payment of Taxes

If you can’t pay the full amount you owe, you can make alternative payment arrangements such as an installment agreement or an offer in compromise to have your certification reversed.

If you disagree with the tax amount or the certification was made in error, you should contact the phone number listed on Notice CP 508C: 1-855-519-4965 (International callers: 1-267-941-1004). If you’ve already paid the tax debt, please send proof of that payment to the address on the Notice CP 508C.

If you recently filed your tax return for the current year and expect a refund, the IRS will apply the refund to the debt and if the refund is sufficient to satisfy your seriously delinquent tax debt, the account is considered fully paid.

Passport Status

If your U.S. passport application is denied or your U.S. passport is revoked, the State Department will notify you in writing.

If you need your U.S. passport to keep your job, once your seriously delinquent tax debt is certified, you must fully pay the balance, or make an alternative payment arrangement to have your certification reversed.

Once you’ve resolved your tax problem with the IRS, the IRS will reverse the certification within 30 days of resolution of the issue and provide notification to the State Department as soon as practicable.

If your passport is cancelled or revoked, after you’re certified, you must resolve the tax debt by paying the debt in full, making alternative payment arrangements or showing that the certification is erroneous.

The IRS will reverse your certification within 30 days of the date the tax debt is resolved and provide notification to the State Department as soon as practicable.

ORLANDO + Need A Passport + Better Pay Your IRS Tax Debt, former irs agent + IRS Tax Help For Tax Debt