Revocation or Denial of Passport in Case of Certain Unpaid Taxes
If you have seriously delinquent tax debt, IRC § 7345 authorizes the IRS to certify that to the State Department. The department generally will not issue or renew a passport to you after receiving certification from the IRS.
Annual Adjustment For Inflation
Taxpayer Notification - Notice CP 508C
Reversal Of Certification - Notice CP 508R
Judicial Review Of Certification
Payment Of Taxes