IRS Passport Revocation in 2025

If you’ve received a notice that the IRS may revoke or deny your passport because of unpaid taxes, you’re not alone—and you’re right to be alarmed. For many of my clients, this moment is the first time tax debt becomes more than numbers on a letter; it becomes a direct threat to their freedom to travel, their career, and sometimes even their personal safety abroad.

I’m a CPA with over 20 years of experience representing taxpayers before the IRS. I’ve personally handled thousands of cases—everyone from entrepreneurs abroad to retirees living on Social Security who got blindsided. In this guide, I’m going to lay out everything you need to know about IRS passport revocation under Internal Revenue Code §7345. My goal is to give you in one place what other sources scatter across dozens of sites: the law, the mechanics, the strategy, and the real-world pitfalls.

What Exactly Is Passport Revocation?

In 2015, Congress passed the FAST Act, and buried within it was a provision giving the IRS the power to certify “seriously delinquent tax debt” to the U.S. Department of State. Once the IRS makes that certification, the State Department can:

• Deny your passport renewal or application.
• Revoke your existing passport.
• In limited cases, issue only a one-way, limited-validity passport so you can return to the United States.

This isn’t theoretical. I’ve seen clients stranded abroad, unable to travel for business, or forced to cancel life events because of this program. The law is clear: if you cross the threshold and don’t have an exception in place, your travel privileges are on the line.

The Threshold: What Triggers Certification

The IRS sets an annual threshold for what counts as “seriously delinquent.” As of 2025, the number is $64,000. That includes penalties and interest, not just the original tax.

But there’s nuance:

• It must be legally enforceable debt. In other words, you’ve been assessed, billed, and ignored the standard IRS collection notices.
• Certain situations protect you. If you’re in bankruptcy, have an active installment agreement, a pending Offer in Compromise, a pending Collection Due Process (CDP) levy hearing, or are considered “currently not collectible” due to hardship, you should not be certified—even if your balance is above the threshold.
• Excluded debts. FBAR penalties and child support arrears don’t count here.

The Notices: CP508C and CP508R

When the IRS certifies your debt, they send a CP508C notice. That letter means your name has already been sent to the State Department. This isn’t a warning. It’s confirmation. If you apply for a passport tomorrow, you’ll likely be denied.

When the IRS reverses a certification—because you paid, set up an agreement, or corrected an error—you’ll receive CP508R. That’s the letter you want to see, and it’s your proof that the IRS told State to restore your passport privileges.

A separate notice to watch for is Letter 6152, which is the IRS warning that it may actually recommend State revoke your currently valid passport. That’s an escalation step.

The State Department’s Role

Here’s where a lot of misinformation circulates online. The IRS doesn’t control your passport—the State Department does. Once the IRS certifies your debt, the State Department holds the cards:

• If you apply for a renewal, State will generally hold the application for 90 days to let you resolve things with IRS.
• If you’re abroad, they can issue you a limited passport just to return to the U.S.
• They have the authority to revoke your existing passport outright.

Calling the State Department to argue your case won’t work. They take direction from the IRS certification. The only way to fix it is to change your IRS status.

The Timeline: How It Unfolds

Here’s the typical sequence I’ve seen:

1. IRS assesses and bills you.
2. You ignore or can’t resolve the notices.
3. Your balance passes the threshold.
4. IRS certifies your debt, sends CP508C, and informs State.
5. State denies your passport application or flags you for revocation.
6. You either resolve the debt (leading to CP508R) or you escalate to court.

If you’re in the middle of international travel or an imminent trip, there are expedited procedures, but they’re narrow. Proof of imminent travel within 45 days plus an open passport application can sometimes get the IRS to prioritize your decertification.

What Actually Fixes It

This is where people get tripped up. Simply sending a payment that brings you just under the threshold is not enough. You need one of the following:

• Full Payment. Always effective, but often not realistic.
• Installment Agreement. Once formally accepted, your debt is no longer “seriously delinquent.”
• Offer in Compromise. If accepted, it removes you from certification.
• Currently Not Collectible. Proving hardship qualifies you for exclusion.
• Bankruptcy. A pending bankruptcy also protects you.

Each of these takes paperwork, persistence, and sometimes weeks. That’s why clients in a travel emergency often need both immediate representation and a strategy to buy time.

What Does Not Fix It

I’ve seen clients lose weeks assuming the wrong thing would help:

• Paying the debt below the threshold without an agreement. Certification still stands.
• Calling the State Department. They won’t decertify you.
• Relying on a pending but not yet accepted agreement. It must be formally in place.
• Expecting IRS agents to “note your file” and clear your passport. Unless they formally reverse certification, you’re still blocked.

Appeals and Court Options

You do have the right to challenge an erroneous certification. But the venue is either U.S. Tax Court or a U.S. District Court. The remedy is limited: the court can order the IRS to notify State that the certification was wrong. They can’t force the State Department to issue you a passport.

Recent cases reinforce the IRS’s authority here. Courts will not second-guess the certification if the statutory criteria are met. That’s why your best shot is administrative resolution—IA, OIC, CNC, or payment—not litigation.

Practical First 48 Hours After CP508C

If you’ve just received CP508C, here’s the sequence I advise:

1. Confirm the debt. Call the number on the letter and verify the years, balances, and certification status.
2. Assess your options. Do you have cash to full pay? Do you qualify for an installment agreement or OIC? Is hardship a factor?
3. Get compliant. File any missing returns immediately. Compliance is mandatory for agreements.
4. Document everything. Keep copies of letters, payments, agreements, and travel itineraries.
5. Push for resolution. Don’t wait for the State Department letter. Act now.

Special Situations: Travel and Emergency Needs

• Imminent travel (within 45 days): Provide proof of tickets and DOS denial letter. IRS may expedite.
• Already abroad: DOS can issue a limited passport to return home, but not to continue traveling.
• Business-critical travel: Sometimes expedited decertification can be negotiated, but proof is key.

Common Myths

• “Paying below the threshold is enough.” False.
• “This only applies to income tax.” False. Some penalties qualify.
• “State has to give you extra notice before revocation.” False.
• “FBAR penalties trigger it.” False. They’re excluded.

How This Article Goes Further Than Others

If you search *.com sites, you’ll see the same 600–1,000 word primers repeating the basics: threshold, CP508C, installment agreements. What they don’t tell you:

• The role of Letter 6152 in revocation risk.
• The exact call numbers and expedited procedures for imminent travel.
• Why partial paydowns fail and how to structure payments.
• The tactical use of CNC and hardship documentation.
• The real-world timelines: 30 days for reversal, 14–21 days expedited.

This is what I’ve distilled from years in the trenches—not just what the code says.

Final Thoughts

Passport revocation isn’t just another IRS scare tactic. It’s real, it’s disruptive, and it’s often the leverage that forces taxpayers to finally resolve their debt. But it’s also manageable.

With the right representation, most clients can either:

• Secure an installment agreement within weeks.
• Prove hardship and move into CNC.
• Negotiate an Offer in Compromise.

The worst outcomes I’ve seen always come from delay—hoping the notice will disappear, assuming a small payment solves it, or ignoring deadlines.

If you’re holding a CP508C right now, time matters. My practice is small by design; I only take a few cases at a time so I can move fast. I’ve walked thousands of clients through IRS collections, and I know how to navigate both the IRS bureaucracy and the State Department process.

You don’t have to lose your passport—or your freedom of movement—if you act strategically.