IRS Seriously Delinquent Tax Debt
If the Internal Revenue Service (the “IRS”) certifies a taxpayer as having seriously delinquent tax debt, the taxpayer’s passport may be denied, revoked, or limited pursuant to section 32101 of the FAST Act. It is critical to seek the advice of a qualified tax attorney if the IRS has certified your tax debt as seriously delinquent.
What Is Seriously Delinquent Tax Debt?
Seriously delinquent tax debts are unpaid, legally enforceable individual federal tax liabilities that are greater than $50,000 (adjusted yearly for inflation).
Can a Seriously Delinquent Tax Debt Certification Be Reversed?
The certification can be reversed if the taxpayer (1) fully pays the seriously delinquent tax debt; (2) enters into a payment plan with the IRS; (3) enters into an accepted Offer in Compromise; or (4) timely requests a due process hearing.
How Do I Know if the IRS Has Certified My Tax Debt as Seriously Delinquent?
The IRS issues a CP508C notice to the taxpayer if the IRS has identified their tax debt as seriously delinquent.
Contact a Tax Attorney
Results
We are committed to delivering results for our clients. We invite you to review a sample of seriously delinquent tax debt certifications that we have successfully reversed for our clients. All cases are different and the summaries below should not be interpreted as a prediction or guarantee of success or specific results.
Reversal of IRS Seriously Delinquent Tax Debt Certification
The IRS certified Taxpayer’s individual federal income tax debt as seriously delinquent under IRC Section 7345. Taxpayer was notified by IRS Notice 508C. DeWitt Law represented Taxpayer before the IRS and challenged the seriously delinquent certification. The IRS issued IRS Notice (pictured below) and reversed the seriously delinquent tax debt certification.
