If you have seriously delinquent tax debt (SDTD), it could put your passport at risk, unless an exception applies. In 2023, SDTD is an unpaid federal tax debt of more than $59,000. So long as the IRS first follows certain procedures, the U.S. State Dept. generally can deny, revoke or limit the passport of someone with SDTD. In a recent case, the IRS certified that an individual owed more than $100,000 in unpaid taxes relating to eight tax years. The individual asked the U.S. Tax Court to review the decision, arguing it was erroneous because the IRS didn’t follow all required procedures. However, the court ruled that the SDTD certification wasn’t erroneous. (160 TC No 13)
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