Office Administration Payroll

IRS: Here’s when we won’t revoke tax debtors’ passports

Alice Gilman
Alice Gilman
Published: July 12, 2018
Updated: June 11, 2019

The IRS, in conjunction with the State Department, began revoking the passports of seriously delinquent tax debtors earlier this year. There are exceptions if taxpayers are negotiating installment agreements or offer in compromises with the IRS, or if they pay off their back taxes, interest and penalties in full.

In addition, the IRS says that passports won’t be revoked under the following circumstances:

  • Taxpayers are in bankruptcy
  • Taxpayers are identified by the IRS as victims of tax-related identity theft
  • Taxpayers are located in a federally declared disaster area
  • The IRS determines that taxpayers’ accounts are currently not collectible due to hardship. (IRM 5.1.12.27.4)

WHAT TO READ NEXT