Understanding Your CP508R Notice
The IRS has reversed the certification of your tax debt as seriously delinquent, and notified the State Department of that reversal. You do not need to respond to this notice.
What you must do
- Keep this notice in your permanent records.
- Continue to make timely payments and meet requirements for any applicable installment agreement, offer in compromise, Justice Department settlement agreement, innocent spouse relief, or collection due process hearing in connection with a levy.
You may want to
- Learn more about your payment options and how to make a payment arrangement.
- Learn more about how the reversal of the certification of tax debt as seriously delinquent might affect the revocation or denial of your passport.
Answers to common questions
What is the notice telling me?
The IRS previously notified the State Department that you were certified as owing seriously delinquent tax debt. This certification has been reversed, and we’ve notified the State Department.
Why was the certification reversed?
Just because the certification was reversed does not necessarily mean you don’t have tax debt. The IRS will notify the State Department of the reversal of the certification when:
- The tax debt is fully satisfied or becomes legally unenforceable.
- The tax debt is no longer seriously delinquent.
- The certification is erroneous.
If I still have tax debt, why is it not considered seriously delinquent anymore?
A previously certified debt is no longer seriously delinquent when:
- It is being paid in a timely manner under an installment agreement entered into with the IRS.
- It is being paid in a timely manner under an offer in compromise accepted by the IRS or a settlement agreement entered into with the Justice Department.
- A collection due process hearing is timely requested in connection with a levy to collect the debt.
- Collection has been suspended because a request has been made for innocent spouse relief under Internal Revenue Code Section 6015.
How will this affect the status of my passport?
Although the State Department is no longer required to deny your application for a passport or passport renewal and cannot revoke your current passport because of your tax status, they may deny your passport application or revoke your passport for reasons unrelated to your tax debt.