Owe tax in excess of $50,000 and have an IRS Lien? Your passport may be in jeopardy!

On December 4, 2015 several tax provisions were signed into law with the Surface Transportation Reauthorization and Reform Act of 2015.  A significant piece of this legislation now provides that the IRS is required to notify the State Department of taxpayers that are “seriously delinquent.”

New Internal Revenue Code 7345 now requires the Commissioner of the Internal Revenue Service to provide certification to the State Department regarding those individuals with unpaid taxes in excess of $50,000 and for which a lien or levy has been filed. The result of the notification will be the revocation, denial, or limitation of a passport for those individuals.

Under the new law, “seriously delinquent tax debt” does not include a debt that is being paid in a timely manner under an installment agreement or an offer in compromise, or a debt where collection actions by the IRS have been suspended due to a collection due process hearing or a pending request for innocent spouse relief.

If you have any questions, please contact us at or 703.385.8888 to see if our IRS Representation Specialist can help you.

Information provided on this web site “Site” by Thompson Greenspon is intended for reference only. The information contained herein is designed solely to provide guidance to the user, and is not intended to be a substitute for the user seeking personalized professional advice based on specific factual situations. This Site may contain references to certain laws and regulations which may change over time and should be interpreted only in light of particular circumstances. As such, information on this Site does NOT constitute professional accounting, tax or legal advice and should not be interpreted as such.

Although Thompson Greenspon has made every reasonable effort to ensure that the information provided is accurate, Thompson Greenspon, and its shareholders, managers and staff, make no warranties, expressed or implied, on the information provided on this Site, or about any other website which you may access through this Site. The user accepts the information as is and assumes all responsibility for the use of such information. Thompson Greenspon also does not warrant that this Site, various services provided through this Site, and any information, software or other material downloaded from this Site, will be uninterrupted, error-free, omission-free or free of viruses or other harmful components.

Information contained on this Site is protected by copyright and may not be reproduced in any form without the expressed, written consent of Thompson Greenspon. All rights are reserved.