Cases Pending with the Taxpayer Advocate Service Are Temporarily Suspended from Passport Certification
Effective July 25, 2019, the Commissioner of the IRS agreed to temporarily suspend its “Passport Certification Program” for all taxpayers with cases pending with the Taxpayer Advocate Service (“TAS”). Generally, the Passport Certification Program authorizes the IRS to notify the State Department of taxpayers with “seriously delinquent tax debt,” which is: A legally enforceable federal tax liability of an individual; which has been assessed; is greater than $52,000; and for which a Notice of Federal Tax Lien has been filed …