The Passport Certification Program
Since 2018, IRC Section 7345 authorizes the IRS to certify taxpayers with "seriously delinquent tax debt" to the State Department, which can deny, revoke, or limit passports. Seriously delinquent debt is an assessed liability exceeding an inflation-adjusted threshold for which a lien has been filed and administrative remedies have lapsed, or a levy has been issued.
Exemptions
Debts in installment agreements, CNC status, pending CDP hearings, pending OICs, pending innocent spouse claims, combat zones, and disaster areas are exempt. Proactive taxpayers addressing their situation are protected.
Resolution
Enter an exempt status: pay in full, enter installment agreement, or have OIC accepted. The IRS must reverse certification within 30 days and notify State Department. For urgent travel needs, the IRS has expedited procedures for emergencies and humanitarian situations.
Passport revocation has real teeth, but resolving the underlying tax problem resolves the passport issue as well.