The IRS Sent Me a CP 508C Notice. What Should I Do?
If you want to keep your Passport, now is the time to act.
The CP 508C Notice is a Notice of Certification of Seriously Delinquent Federal Tax Debt is mailed to the Last Known Address. Also, the IRS may give notice to the State Department that a taxpayer’s outstanding liabilities are seriously delinquent. In this capacity, a seriously delinquent tax debt is an unpaid federal tax debt totaling more than $53,000 (I know, a seemingly random number) for which-
- Notice of Federal Tax Lien has been filed and all administrative remedies under the law have lapsed or have been exhausted, or
- has been issued.
After a “Certification of Seriously Delinquent Tax Debt” is received, the State Department can deny your application for a passport or revoke/suspend your previously issued passport.
The receipt of the CP 508C letter does give you the opportunity to appeal. To do this you probably want a tax professional to assist you because at this point you are quite deep into the collection processes.