What This Notice Means

The IRS previously told the State Department that you owed a seriously delinquent tax debt. That certification has now been reversed, and the IRS has notified the State Department of the reversal.

This is good news. You don't need to respond.

Does This Mean You Don't Owe?

Not necessarily. The IRS reverses a certification when the debt is fully paid or becomes legally unenforceable, when it is no longer seriously delinquent, or when the certification was wrong.

A debt is no longer treated as seriously delinquent in situations such as:

  • It is being paid on time under an installment agreement.
  • It is being paid on time under an accepted offer in compromise or a Justice Department settlement.
  • A collection due process hearing was timely requested in connection with a levy.
  • Collection is suspended because of an innocent spouse relief request.
  • The IRS determined it is currently not collectible due to hardship.
  • The IRS determined it resulted from identity theft.
  • The taxpayer is in bankruptcy, or is deceased.
  • It is part of a pending offer in compromise or pending installment agreement.
  • A pending adjustment will fully pay the tax period.
  • The taxpayer is in a disaster zone.

What to Do

  • Keep this notice in your permanent records.
  • Keep making timely payments and meet every requirement of your installment agreement, offer in compromise, Justice Department settlement, innocent spouse request, or collection due process hearing.

This is the part people miss. If the reversal happened because you're in a payment arrangement, default on that arrangement and you can end up certified again.

What About Your Passport?

The State Department is no longer required to deny your passport application or renewal because of your tax debt, and it can't revoke your current passport because of your tax status. It can still deny or revoke a passport for reasons that have nothing to do with taxes.

If you need to keep your payment arrangement in good standing or resolve what you still owe, call us at (813) 229-7100.