This FAQ is not included in the Internal Revenue Bulletin, and therefore may not be relied upon as legal authority. This means that the information cannot be used to support a legal argument in a court case.
Q. Is the IRS issuing new certifications to the Department of State that a taxpayer has a seriously delinquent tax liability (affecting the issuance or renewal of passports)? (updated July 10, 2020)
A. The IRS is not issuing new certifications to the Department of State until at least July 15, 2020. Existing certifications will remain in place until a decertifying condition such as an Installment Agreement, or a determination that a liability is currently not collectible due to hardship, is met.
To request decertification, taxpayers may call the phone number listed on their CP508C notice (855-519-4965) to resolve their seriously delinquent debt. Note: Because of limited staffing, it may be difficult to get through to a representative. Check IRS operations and services for the most up-to-date status.
Q. What if I need an expedited decertification?
A. The IRS is currently unable to process expedited Passport decertification requests. The Department of State advised that passport services have been temporarily suspended except for life or death emergencies. Taxpayers should contact the Department of State directly.