Passport Denied Because of IRS Back Taxes?
Time is of the essence. If the U.S. Department of State has refused to process your passport application due to an IRS certification of “seriously delinquent tax debt,” you are not alone—and you have options.
I’m a veteran tax attorney with 39 years of legal experience helping individuals resolve their IRS back tax problems. I’ve authored multiple books on resolving IRS tax debt and have been the keynote speaker at bar association seminars focused entirely on IRS back taxes and I focus on passport denial under 26 U.S.C. 7345.
Why Was Your Passport Denied?
The Department of State, citing Section 51.60(h)(2) of the Code of Federal Regulations, has denied your passport application because the IRS certified your tax debt as “seriously delinquent.” This situation is urgent—but it can be fixed.
I Offer Hope — And A Legal Solution. I work quickly and aggressively to negotiate with the IRS on an expedited basis to resolve your tax situation and cause the IRS to de-certify your status as seriously delinquent. Once decertified, the U.S. Department of State is able to process your passport application so you can travel outside the U.S.A.
26 U.S.C. § 7345(c).
U.S. Department of State Letter Denying Application
Did the U.S. Department of State send you the following letter from the National Passport Center?
Dear …
Thank you for your recent passport application. Unfortunately, you are ineligible to receive passport services because the Department of Treasury’s Internal Revenue Service (IRS) certified that you have a seriously delinquent tax debt.
- Section 51.60(h)(2) of Title 22 of the Code of Federal Regulations reads as follows:
51.60 – Denial of Passports
(h) The Department may not issue a passport, except a passport for direct return to the United States, in any case in which the Department determines or is informed by a competent authority that:
(2) The applicant is certified by the Secretary of the Treasury as having a seriously delinquent tax debt as described in 26 U.S.C. 7345.
Neither this passport agency nor the Department of State has information concerning your seriously delinquent tax debt period you can contact the IRS at:
Department of the Treasury
Internal Revenue Service
Attn: Passport
PO Box 8208
Philadelphia, PA 19101-8208
Phone: 1-855-519-4965
International: 1-267-941-1004
You must contact and make appropriate arrangements with the IRS within ninety (90) days from the date of this letter.
Once the Secretary of the Treasury has certified to the Secretary of State that you have satisfied the seriously delinquent tax debt, your name will be removed from the certified list. If satisfactory payment arrangements have not been made within 90 days of the date of this letter, your application will be denied. The Department of State cannot change, override, or appeal this policy.
For general passport information or to check the status of your passport application, please visit us online at travel.state.gov.com.
Send a copy of this letter with your reply to the address listed above.
Sincerely,
Customer Service Department
No Office Visit Needed – Nearly Nationwide Help
My entire process is handled remotely. We meet over secure Zoom video calls. No travel. No delays. Just fast, focused action to get your tax issue resolved and your passport back on track.
Reasonable Fees. Urgent Results. Compassionate Guidance.
My legal fees are reasonable and transparent. I understand what’s at stake for you, and I act with urgency, precision, and experience to move your case forward. I’ve helped countless clients regain their freedom to travel by unlocking the passport they were denied.
Complicated? You bet.
You should have a tax attorney on your side. Don’t battle the IRS without the guidance and support of a qualified tax lawyer. Tap into Attorney Schaller’s 39+ years of legal experience. He wrote the book on erasing or reducing IRS unpaid taxes.
Contacting the Schaller Law Firm is free. IRS Tax problems can seem daunting and overwhelming. Getting a free Q&A consultation is the perfect place to start.
🚨 Don’t wait another day. Every moment counts.

Attorney Robert Schaller provides legal services to clients whose passport application has been denied due to seriously delinquent taxes. He offers services that include Decertification of Seriously Delinquent Status, Offer in Compromise, Installment Agreements, and Innocent Spouse tax relief. Robert strives to offer clients a fresh start in life debt-free of IRS taxes. Zoom conferencing available. Call for a free consultation: 630-655-1301.