Eligibility
Available to individuals with assessed tax debt exceeding $50,000 (inflation-adjusted to $62,000 for 2024) who are facing passport sanctions. Debt must be handled via IRC 6159, 7122, or 6015.
Frequently Asked Questions
Who is eligible for the Passport Revocation Avoidance via Collection Alternatives?
Available to individuals with assessed tax debt exceeding $50,000 (inflation-adjusted to $62,000 for 2024) who are facing passport sanctions. Debt must be handled via IRC 6159, 7122, or 6015.
How does the Passport Revocation Avoidance via Collection Alternatives work?
Taxpayers can prevent or reverse the certification of 'seriously delinquent tax debt' (which triggers passport denial or revocation) by entering into an installment agreement, an offer-in-compromise, or requesting innocent spouse relief.
What law authorizes the Passport Revocation Avoidance via Collection Alternatives?
The Passport Revocation Avoidance via Collection Alternatives is authorized under IRC §7345 of the Internal Revenue Code (Title 26, United States Code).
Statutory Text — IRC §7345
Source: Internal Revenue Code, Title 26, United States Code
§ 7345. Revocation or denial of passport in case of certain tax delinquencies(a) In generalIf the Secretary receives certification by the Commissioner of Internal Revenue that an individual has a seriously delinquent tax debt, the Secretary shall transmit such certification to the Secretary of State for action with respect to denial, revocation, or limitation of a passport pursuant to section 32101 of the FAST Act.
(b) Seriously delinquent tax debt(1) In generalFor purposes of this section, the term “seriously delinquent tax debt” means an unpaid, legally enforceable Federal tax liability of an individual—(A) which has been assessed,
(B) 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.
(2) ExceptionsSuch term shall not include—(A) a debt that is being paid in a timely manner pursuant to an agreement to which the individual is party under section 6159 or 7122, and
(B) a debt with respect to which collection is suspended with respect to the individual—(i) because a due process hearing under section 6330 is requested or pending, or
(ii) because an election under subsection (b) or (c) of section 6015 is made or relief under subsection (f) of such section is requested.
(c) Reversal of certification(1) In generalIn the case of an individual with respect to whom the Commissioner makes a certification under subsection (a), the Commissioner shall notify the Secretary (and the Secretary shall subsequently notify the Secretary of State) if such certification is found to be erroneous or if the debt with respect to such certification is fully satisfied or ceases to be a seriously delinquent tax debt by reason of subsection (b)(2).
(2) Timing of notice(A) Full satisfaction of debtIn the case of a debt that has been fully satisfied or has become legally unenforceable, such notification shall be made not later than the date required for issuing the certificate of release of lien with respect to such debt under section 6325(a).
(B) Innocent spouse reliefIn the case of an individual who makes an election under subsection (b) or (c) of section 6015, or requests relief under subsection (f) of such section, such notification shall be made not later than 30 days after any such election or request.
(C) Installment agreement or offer-in-compromiseIn the case of an installment agreement under section 6159 or an offer-in-compromise under section 7122, such notification shall be made not later than 30 days after such agreement is entered into or such offer is accepted by the Secretary.
(D) Erroneous certificationIn the case of a certification found to be erroneous, such notification shall be made as soon as practicable after such finding.
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