If you owe the IRS money, you may not be able to leave the country. The IRS is taking away passports as part of IRS Section 7345. It allows them to advise with the State Department to suspend or deny the passports of taxpayers. Luckily, this mostly applies to those who owe a lot of money.
In 2015, this law was passed requiring the IRS to “certify” to the State Department that a person has a “seriously delinquent tax debt”. Those taxpayers can have their passport denied, revoked, or limited. It took the IRS a few years to get going on this, but now the notices are being sent to citizens.
A “seriously delinquent tax debt” is one in which the liability is greater than $50,000, adjusted for inflation, and a notice of lien was filed or a levy was made.
Timely filing a request for a Collection Due Process Hearing will stop certification. Also, requesting an installment agreement, offer in compromise, or innocent spouse relief will protect the taxpayer.
IRS Taking Away Passports in Florida
Once a notice is sent, requesting a deal will not be enough. The only way to decertify a person is to come to an agreement that the IRS will accept. So, it is now more important than ever to take care of a tax problem before the IRS comes knocking. Feel free to contact me if the IRS is threatening to take away your passport to learn all your options.
Steven N. Klitzner, P.A. is a tax attorney based in Miami, Florida. He has been practicing tax law for over 40 years, and currently holds a 10.0 rating by Avvo. Mr. Klitzner was appointed to the IRS Service Advisory Council in 2021 and is... 
