by Fresh Start Tax | Oct 24, 2019 | Tax Help
We are a team of LOCAL tax attorneys, CPAs, and former IRS agents that can SAVE YOUR PASSPORT. We have over 100 combined years of direct IRS work experience. We are located right here in South Florida. Since 1982.
We can assure to you that your passport will not be taken away.
WE CAN STOP IRS NOW. FREE IMMEDIATE ASSESSMENTS.
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 law and the history.
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.
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
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.
Relief programs for unpaid taxes
Frequently, taxpayers qualify for one of several relief programs including the following:
• 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.
• 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.
Received Letter From IRS They Want Your Passport + WE WON’T LET THAT HAPPEN + PALM BEACHES, BOCA, FT. LAUDERDALE, MIAMI
by Fresh Start Tax | Oct 24, 2019 | Tax Help
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. We are located right here in South Florida. Since 1982.
We can assure to you that your passport will not be taken away.
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 law and the history.
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.
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
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.
Relief programs for unpaid taxes
Frequently, taxpayers qualify for one of several relief programs including the following:
• 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.
• 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.
Does The IRS Want To Take Passport Away, WE CAN STOP THEM + Former IRS + Miami, Ft.Lauderdale, Palm Beaches
by Fresh Start Tax | Oct 24, 2019 | Tax Help
We are a team of tax attorneys, CPAs, and former IRS agents that can take care of any IRS problem that you have. We have over 100 combined years of direct IRS work experience.
We can assure to you that your passport will not be taken away.
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.
What has happened.
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.
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
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.
Relief programs for unpaid taxes
Frequently, taxpayers qualify for one of several relief programs including the following:
• 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.
• 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.
Is IRS Threatening Your Passport, Call Former IRS Agents + Settle Your Tax Debt Now
by Fresh Start Tax | Oct 23, 2019 | Tax Help
We are a nationwide tax firm that specializes in all IRS collection and IRS matters. Since 1982, A plus Rated. We are the Affordable Tax Professionals.
We are comprised of tax attorneys, CPAs and former IRS agents.
Our firm has over 200 years of professional tax experience and over 100 years of working directly for the Internal Revenue Service and the local, regional, and district IRS offices.
We have worked thousands of cases since 1982.
We can assure that IRS will never take her seizure passport call us today for a free initial tax consultation
The IRS began sending certifications of unpaid tax debt to the State Department in February 2018. Additionally, in July 2019, the IRS began issuing Letter 6152 to taxpayers.
If you have seriously delinquent tax debt, IRC § 7345 authorizes the IRS to certify that debt to the State Department for action.
Upon receiving certification, the State Department shall deny your passport application and/or may revoke your current passport. If your passport application is denied or your passport revoked and you are overseas, the State Department may issue you a limited validity passport good only for direct return to the United States.
Certification of Individuals With Seriously Delinquent Tax Debt
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:
• Notice of federal tax lien has been filed and all administrative remedies under IRC § 6320 have lapsed or been exhausted or
• 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:
• Resolve any erroneous certification issues
• Make full payment of the tax debt
• Enter a satisfactory payment arrangement with the IRS
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.
Note: Your Power of attorney (POA) will not receive a copy of your CP508C.
Reversal of Certification – Notice CP 508R
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.
Intent to ask the State Department to Revoke a Passport – Letter 6152
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.
Travel
If you’re leaving in a few days for international travel, need to resolve passport issues and have a pending application for a U.S. passport, you should call the phone number listed on Notice CP 508C – If you already have a U.S. passport, you can use your passport until you’re notified by the State Department that it has been revoked.
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 th
by Fresh Start Tax | Oct 23, 2019 | Tax Help
We are a team of tax attorneys, CPAs, and former IRS agents who specialize in IRS tax debt.
Don’t be scared or alarmed because IRS has threatened to take your passport.
Call us today and we can help you through this process.
You will never have to speak to IRS.
We have been in practice since 1982 and of work thousands and thousands of IRS cases.
Call us today for free initial tax consultation, stop the worry now.
What is taking place:
Internal Revenue Service has taken more steps to collect delinquent taxes owed to the federal government.
They are now turned to the State Department to help collect this back tax debt. The Internal Revenue Service is much more serious and they’re going after the wealthier to collect back tax debt and they have leverage in the attention of many travelers.
The IRS began sending certifications of unpaid tax debt to the State Department in February 2018.
Additionally, in July 2019, the IRS began issuing Letter 6152 to taxpayers. The content presented here is for informational purposes only.
If you have seriously delinquent tax debt, IRC § 7345 authorizes the IRS to certify that debt to the State Department for action.
The State Department generally will not issue a passport to you after receiving certification from the IRS.
Upon receiving certification, the State Department shall deny your passport application and/or may revoke your current passport. If your passport application is denied or your passport revoked and you are overseas, the State Department may issue you a limited validity passport good only for direct return to the United States.
Certification of Individuals With Seriously Delinquent Tax Debt
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:
Notice of federal tax lien has been filed and all administrative remedies under IRC § 6320 have lapsed or been exhausted or a 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:
1.Resolve any erroneous certification issues
2.Make full payment of the tax debt
3.Enter a satisfactory payment arrangement with the IRS
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.
Note: Your Power of attorney (POA) will not receive a copy of your CP508C.
Reversal of Certification – Notice CP 508R
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.
Intent to ask the State Department to Revoke a Passport – Letter 6152
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.
Travel
If you’re leaving in a few days for international travel, need to resolve passport issues and have a pending application for a U.S. passport, you should call the phone number listed on Notice CP 508C – If you already have a U.S. passport, you can use your passport until you’re notified by the State Department that it has been revoked.
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.
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