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Hardship Exceptions to IRS Passport Revocation: Humanitarian and Emergency Cases.
The IRS does not certify every seriously delinquent tax debt for passport revocation. Statutory and discretionary exclusions under IRM 5.19.25 protect taxpayers in genuine hardship, including those in Currently Not Collectible status, federally declared disaster areas, combat zones, identity theft cases, and bankruptcy. Separately, taxpayers facing urgent travel or living abroad can request expedited decertification
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