Seriously delinquent tax debt (SDTD) could put your passport at risk (unless an exception applies). In 2023, SDTD is an unpaid federal tax assessment exceeding $59,000, where a lien has been filed and other remedies have been exhausted. Under such conditions, the U.S. State Dept. can deny, revoke or limit a passport. In one case, the IRS assessed tax liabilities that exceeded the threshold against an individual. When the debt remained unpaid, a lien notice was issued. The man advanced various unfounded arguments and ignored inquiries. Therefore, the U.S. Tax Court ruled that the tax liabilities for the years at issue met the requirements for certification as SDTD. (TC Memo 2023-61)
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