Temporary Exclusion from the Passport Certification Program for TAS Cases

Under section 32101 of the FAST Act, if the IRS certifies a taxpayer as having a “seriously delinquent tax debt,” the Department of State must deny the taxpayer’s passport application (original or renewal) and may revoke or limit an existing passport. However, the IRS recently agreed to temporarily exclude taxpayers with open Taxpayer Advocate Service (TAS) cases from passport certification and to reverse certifications for TAS taxpayers who were certified before coming to TAS. Click here for details from Acting National Taxpayer Advocate Bridget Roberts’ first blog post.