IRS: Here’s when we won’t revoke tax debtors’ passports
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 220.127.116.11.4)