United States May Block Passports of Taxpayers Who Receive a CP508C Notice From the IRS

The Internal Revenue Service (IRS) in the United States details on its official website for all citizens and naturalized foreigners what consequences failing to comply with tax rules on time can have for the American passport.

Under the Fixing America’s Surface Transportation Act (FAST), or the 2015 Fixing America’s Surface Transportation Act, the IRS must notify the State Department about taxpayers who have a seriously delinquent outstanding tax debt.

In these cases, the authorities will revoke the debtor’s passport hold or deny any renewal attempt.

To notify that this measure has been taken, “the IRS will send taxpayers a CP508C notice (in English) by regular mail to their last known address at the time it certifies the seriously delinquent tax debt to the State Department,” it states.

In which cases can the IRS interfere with the passport of a citizen or naturalized foreigner

According to the official information, a seriously delinquent tax debt is considered an unpaid federal tax debt that exceeds USD 66,000, according to the amounts set for 2026, at which time the IRS must notify the State Department.

In addition, it is specified that before issuing the notice, the agency must have filed a Notice of Federal Tax Lien and exhausted all administrative remedies provided for in section 6320 of the Internal Revenue Code or issued a levy.

In these cases, the State Department will not issue or renew the taxpayer’s passport and may even revoke it.

What those who receive this notice and want to renew their passport must do

The authorities indicate that taxpayers who apply for a passport or try to renew it with a certified debt will receive a letter from the State Department informing them that the application will remain open for 90 days from the time the notice is issued.

“If the taxpayer does not make satisfactory payment arrangements with the IRS within 90 days of the date of the State Department denial letter, the taxpayer’s passport application will be denied and closed by the State Department" the IRS states.