Individuals with a “seriously delinquent tax debt” may face limitations on their ability to travel abroad, as the Commissioner of Internal Revenue can certify the taxpayer’s status to the Secretary of the Treasury, who “shall transmit such certification to the Secretary of State for action with respect to denial, revocation, or limitation of a passport.” I.R.C. § 7345(a). A tax debt is “seriously delinquent” if it is an assessed tax liability of over $53,000 1; “a notice of lien has been filed pursuant to section 6323 and the administrative rights under section 6320 with respect to such filing have been exhausted or have lapsed,” or if “a levy is made pursuant to section 6331.” I.R.C.… Read More