Letter 6305 is good news. The IRS previously told the State Department you owed seriously delinquent tax debt. That certification has been reversed, and the IRS has notified the State Department of the reversal.
You don't need to respond.
Why the Certification Was Reversed
The IRS reverses a certification when:
- The tax debt is fully satisfied or becomes legally unenforceable.
- The tax debt is no longer seriously delinquent.
- The certification was erroneous.
A reversal does not necessarily mean you have no tax debt. A certified debt is no longer seriously delinquent when:
- It's being paid on time under an installment agreement with the IRS.
- It's being paid on time under an accepted offer in compromise or a settlement agreement with the Justice Department.
- A collection due process hearing was timely requested in connection with a levy to collect the debt.
- Collection is suspended because a request for innocent spouse relief under IRC section 6015 was made.
What to Do
Keep this letter in your permanent records. If a passport question comes up later, you'll want it.
If the reversal came from a payment plan, an offer, a Justice Department settlement, an innocent spouse request, or a CDP hearing, keep meeting every requirement. Make every payment on time. The debt stopped being seriously delinquent because you're in compliance with that arrangement. Falling behind puts that at risk.
Your Passport
The State Department is no longer required to deny your passport application or renewal because of your tax status, and it can't revoke your current passport for that reason. It can still deny an application or revoke a passport for reasons unrelated to your tax debt.
If you still owe, review your payment options and make sure the arrangement you have is one you can keep.
If you still owe the IRS and want to protect your passport, call us at (813) 229-7100.