A taxpayer's US passport can be denied issuance, renewal and can even be revoked, if the taxpayer has so-called “seriously delinquent tax debt” per IRC Section 7345.  I have blogged about this before - here and here. Generally, a "seriously delinquent tax debt" is an individual's unpaid, legally enforceable federal tax debt (including interest and … Continue reading US Passport Denied for Delinquent Tax Debt, Actual Notice to the Taxpayer Not Required →