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An Internal Revenue Service (the “IRS”) representative, Paul Mamo, confirmed at the New York University Tax Controversy Forum that the IRS is finalizing “Letter 6152,” which will be sent to US taxpayers with seriously delinquent tax debts to warn them that their passports will be revoked if their debt is not settled.

Background

Since 2015 the IRS has been required to notify the United States State Department if a taxpayer has been certified as having a seriously delinquent tax debt. t the same time, the IRS must notify the affected taxpayer in writing of the certified debt submitted to the State Department for action, which will include a summary of available civil remedies. Upon receipt of such notification, the State Department will generally deny a pending passport application for issuance or renewal, or revoke, or limit, a previously issued US passport.

A seriously delinquent tax debt is an unpaid, legally enforceable federal tax liability in excess of $52,000 in 2019 (the threshold is adjusted annually for inflation), including interest and penalties, for which:...
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