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Among the collection tools the IRS has is the threat of revocation of your passport if your account is seriously delinquent. If you have "Seriously Delinquent Tax Debt," the IRS will certify to the State Department the status of your account, which may result in the denial, revocation, or limitation of your passport.

What constitutes Seriously Delinquent Tax Debt?

A Seriously Delinquent Tax Debt is federal tax debt, including assessed penalties and interest, that exceeds $62,000 (as of 2024)...

A Notice of Federal Tax Lien is a public document recorded by the IRS to alert creditors that the government has a legal right to an individual's property due to unpaid tax debt.

As a real estate professional, if you have not run into a Federal Tax Lien issue yet, you will. According to the IRS, in 2022, the agency filed 157,323 Notices of Federal Tax Lien, down from 212,251 in 2021. These liens remain in place until the collection statute of limitations expires (usually ten years) or the tax...