Beginning the week of January 22, 2018 the IRS will begin certifying Seriously Delinquent Taxpayers (SDT) that owe more than $51,000 (amount adjusted for CPI annually) and the taxpayer is not working with the IRS to settle the debt with the IRS. Taxpayers will begin receiving the first round of CP508C notices around February 19 providing the taxpayer 90 days to cure. For information about the letters enter CP508C in the irs.gov search box.

The State Department will not allow SDTs to renew their passports and the State Department has the discretion to revoke passports. The IRS states there is little standard or guidance other than that from the State department and that they “may” revoke a passport for a certified SDT.

The answers to many questions are unknown such as (1) taxpayers that live outside USA what will happen regarding them, (2) will humanitarian considerations be given to taxpayers needing to leave the country, (3) taxpayers that their jobs require them to travel outside the USA will they get a waiver to travel plus many other questions.

For more information about this program enter passport cancellation in the irs.gov search box and this was the second option.