Failure of Owner to Deposit Employment Taxes Results in Loss of Passport

Written By Kevin McKernan

If a taxpayer has a seriously delinquent federal tax, the IRS can certify on Notice CP508C this fact and send it to the State Department. The State Department can then refuse to issue a passport or revoke an outstanding one. A "seriously delinquent tax debt" is a federal tax liability that has been assessed, exceeds $50,000 as adjusted for inflation ($64,000 in 2025; $66,000 in 2026), is unpaid and legally enforceable, and with respect to which a lien notice has been filed or a levy made. 

This document is designed for general information only. The information presented in this document should not be construed to be formal legal or tax advice nor the formation of a lawyer/client.

For further information please contact me at www.kmckernanlaw.com kevin@kmckernan.com or 718-317-5007.

Kevin McKernan
Next

IRS Mileage Rate for 2026 Increased