IRM Interim Guidance: Passport Decertification, Revocation Procedures (IRC §7345)

July 19, 2019, 1:12 PM UTC

Revision to Internal Revenue Manual 5.1.12 that would provide guidance on passport decertification and revocation, released July 19. The IRS is required to notify the U.S. Department of State that an individual is certified as owing a seriously delinquent tax debt, which will lead to the denial, revocation, or limitation of a passport. The IRS will issue a Letter 6152, Notice of Intent to Request U.S. Department of State Revoke Your Passport. [sbse-05-0719-0869 (July 12, 2019)]

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