Suspended Passport?  

Understanding Seriously Delinquent Tax Debt and Passport Implications with Selig & Associates The IRS may declare your tax debt as seriously delinquent if you owe more than $55,000 (this amount is adjusted annually for inflation), and they have either filed a Notice of Federal Tax Lien where all legal remedies have lapsed or have issued a Notice of Levy. These actions may result in passport restrictions. Included Tax Liabilities Serious delinquency can include individual income taxes, Trust Fund Recovery Penalties, business taxes for which you are personally liable, and other civil penalties. Essentially, for your tax situation to impact your international travel rights, your debt must exceed $55,000 with active collection actions from the IRS, and none of the exceptions in the "Tax Debt Excluded from Certification" section apply. Tax Debt Exempt from Certification Certain tax debts are not subject to this certification by the IRS: Debts tied to FBAR Penalties Child support obligations Balances under an IRS approved installment agreement or offer in compromise Accounts managed through IRS recognized processes like collection due process hearings or innocent spouse relief requests Pending installment agreements or offers in compromise Ongoing bankruptcy proceedings Accounts flagged by the IRS for identity theft Accounts designated as currently not collectible Debtors residing in federally recognized disaster areas Service members in combat zones Notification and Response When the IRS certifies your tax debt as seriously delinquent to the State Department, they issue a Notice 508C to you. Before a passport denial for renewal or a new application, you'll typically have 90 days to: 1.Fully pay off the debt, 2.Correct any errors in the certification, or 3.Set up an installment agreement If the IRS reverses a decision based on payment promises that aren’t fulfilled, they may request passport revocation, giving you a 30-day window to resolve the account. For taxpayers overseas, a limited validity passport might be issued for return to the U.S. to address your tax responsibilities. Should the State Department deny or revoke a passport, notification will be provided in writing. Passport Restrictions and Why You Need Selig & Associates W offer expertise in lifting passport restrictions linked to delinquent tax debts, even when full payment isn't feasible. Selig has assisted numerous clients through: Arranging installment agreements (pending agreements trigger decertification) Submitting offers in compromise (pending offers also trigger decertification) Achieving currently not collectible status Filing for a collection due process hearing, which suspends active collections Requesting innocent spouse relief when justified Negotiating complete liability repayment by a specified date Contesting erroneous certifications successfully For most resolutions, tax filing compliance is necessary. The IRS typically processes decertification within 30 days once the debt is resolved, becomes unenforceable, or the certification is found erroneous. Notice 508R will be provided upon this reversal. David Selig can expedite the decertification processes, cutting typical IRS processing times by up to three weeks for clients with urgent travel needs, provided they demonstrate proof of international travel or overseas residency within the required timeframe. For immediate assistance call (212) 974-3435 today.