IRS Notice CP508C & Letter 6152: Your Passport Is At Risk

IRS Notice CP508C & Letter 6152: Your Passport Is At Risk

Notice CP508C means your passport is at risk. If you receive this notice, the State Department will not allow you to renew your passport or get a new one. Letter 6152 means the State Department plans to revoke your passport - you only have 30 days to respond (90 if you're out of the country).

Learn more about delinquent tax debt and how it could cost you your passport below. Protect your travel privileges – get help resolving tax debt from the attorneys at Wiggam Law.

Key takeaways

• Notice CP508C: You cannot get a new passport or renew your current one due to your seriously delinquent tax debt.
• Letter 6152: The IRS has told the State Department to revoke your passport if you don't pay within 30 days.
• Seriously delinquent tax debt: Unresolved taxes over $66,000, as of 2026, and indexed to inflation for future years.
• What to do: Make payment arrangements with the IRS and get your tax debt decertified.

What is IRS Notice CP508C?

A CP508C means the IRS has officially categorized your ongoing tax debt situation as “seriously delinquent.” As a result of this classification, your details will be provided to the U.S. Department of State as outlined in the Internal Revenue Code Section 7345. If that happens, you will not be able to get a new passport or renew your existing one until you resolve the issue. You may lose your passport if the IRS decides to revoke it.

When Does the IRS Send Notice CP508C? Seriously Delinquent Tax Debt

If you owe seriously delinquent tax debt, the IRS will certify your debt to the State Department and send this letter. As of 2026, tax debt is considered seriously delinquent when you have a tax balance that exceeds $66,000. Originally $50,000, the number increases annually with inflation.

This balance includes any assessed penalties and accumulated interest, so you might receive a CP508C if you owed a smaller balance but have let it accrue penalties and interest over the years. Seriously delinquent taxes may include individual income tax debt, Trust Fund Recovery penalties, civil penalties, and business taxes that taxpayers are personally liable for.

The IRS resource on Notice CP508C has more details.

What Is IRS Letter 6152?

Letter 6152 says the IRS plans to make a revocation referral to the State Department. Called the "Notice of Intent to Request U.S. Department of State Revoke Your Passport," the letter gives you 30 days to respond (90 days if you're out of the country). If you don't take action, the IRS will recommend that the State Department revoke your passport.

Generally, a revenue officer sends this letter in the following types of situations:

• You promised to make payments so the IRS decertified your tax debt, but you didn't follow through on the payments.
• The IRS believes you intend to permanently leave the country, or they think you have foreign financial interests that could allow you to pay the tax debt.
• You are out of the country, the IRS cannot find you, and they plan to mark your account as currently not collectible.
• There is a history of noncompliance – for example, insufficient withholding, not filing returns, or refusing to make estimated tax payments.
• You have taken actions to evade payment of taxes – such as hiding assets.

The IRS also uses passport revocation as a leverage tactic. Sometimes, revenue officers send this letter because they know it'll get you to pay.

Internal Revenue Manual 5-19-25 has more details on the process.

The Road to Notice CP508C & Letter 6152

These notices are some of the most alarming IRS collection notices because they mean your right to travel internationally is at risk. Here's a look at the process, although the exact timeline varies based on the situation.

• Tax debt: You incur a tax debt, such as income tax, the Trust Fund Recovery Penalty (TFRP), other penalties, and interest.
• IRS collections: The IRS files a Notice of a Federal Tax Lien or a levy, and you have no remaining appeal options on either.
• Certification: Once your tax debt passes the seriously delinquent threshold for the year, the IRS sends CP508C and certifies your debt to the State Department.
• Error: If the certification was in error (for example, you're in a combat zone, or already have payment arrangements with the IRS), you have the right to take the case to Tax Court. But strict deadlines apply, so contact an attorney.
• Revocation: If you have a passport, the IRS may ask the State Department to revoke it. They send Letter 6152, giving you 30 days to make payment arrangements before recommending revocation.
• Certification reversal: If you prove the certification was in error, if you pay in full, or if you make payment arrangements with the IRS, they'll reverse your certification. Usually, that takes 30 days, but it can be as few as 9 to 16 days if you request expedited processing.
• Letter CP508R: The IRS has reversed your certification to the State Department. Now, you can renew or apply for passports, and you don't have to worry about revocation.

If you've just received Notice CP508C or Letter 6152, you still have time, but you need to act quickly, especially if you've received Letter 6152 or if you have a pending passport application.

IRS Passport Notices at a Glance

Notice/letter	What it means	How to respond
CP508C	The IRS has alerted the State Department about your tax debt.	Resolve the tax debt. Ask for expedited reversal if you have imminent travel plans.
Letter 6152	The IRS plans to recommend passport revocation.	Resolve the tax debt by the deadline, or you'll lose your passport.
CP508R	The IRS has reversed the certification.	Stay current on any agreements with the IRS to protect your passport moving forward.

Consequences of Notice CP508C

If you don’t respond to this letter, you may lose your passport, as noted above. The IRS will also continue to add penalties and interest to your account, and the IRS may move forward with levies or recommend revocation.

How CP508C Affects Your Passport

This notice means the IRS has certified your tax debt to the State Department. At this point, you will not be able to renew your passport or get a new one.

• What if I just applied for a passport or renewal? The State Department holds all applications open for 90 days. If you resolve the tax debt while your application is still open, the IRS can reverse the certification, and the State Department can continue processing your application.
• What if I plan to travel within 45 days? If you resolve your tax debt, the IRS can expedite decertification, but only if you have an open passport or renewal application and proof of travel plans.
• What if it's been longer than 90 days? If you resolve your seriously delinquent tax debt with the IRS, they'll send a decertification notice to the State Department, and then you can reapply.
• What if I don't respond to Letter CP508C? Then, your tax debt will stay certified. If you have a passport, you may receive Letter 6152 about revocation.

The IRS does not have the legal authority to take away your passport, but under the FAST Act, the agency has the right to alert the State Department about your tax debt if you don't make payment arrangements.

Steps to Take After Receiving Notice CP508C

Have you recently received notice CP508C? If you need your U.S. passport, it’s crucial that you take specific steps to have the certification reversed and avoid a revocation referral.

Make sure the certification was not done in error

The IRS must reverse erroneous certifications. If any of the following apply, the agency should not have certified your tax debt:

• Your account is marked currently not collectible.
• You have a pending request for a payment plan or offer in compromise.
• You're a victim of identity theft.
• You're in the midst of bankruptcy.
• You're in a federally declared disaster area or serving in a combat zone or contingency operation.

An attorney can help you contact the IRS or file a petition in Tax Court or with the district court if applicable.

Review your travel plans – and act quickly if you need expedited help

If you plan to travel within the next 45 days, you can apply for expedited certification reversal. You can also do so if you live abroad and plan to return to the U.S. within 45 days.

But in both cases, you must provide proof of your travel plans. You must also show that you applied for a new passport or to renew your passport, and the State Department denied your application at some point in the last 90 days, meaning the application is still open.

Then, if you resolve the debt, the IRS will reverse the certification in 9 to 16 days, instead of the usual 30 days.

Resolve the tax debt to reverse the certification

If you resolve the tax debt, the IRS will reverse the certification. If you cannot pay in full, options include:

• IRS installment agreements allow you to pay off your tax debt over time while the agency agrees to stop pursuing collection efforts.
• Offer in compromise can help you negotiate your tax debt down in exchange for a lump-sum payment, but it's based on your financial situation.
• Currently not collectible lets you avoid collection actions if you can't afford to pay due to financial hardship.
• Innocent spouse program, if applicable to your situation, lets you escape liability for certain tax debts due to spouses or former spouses.

While not everyone is eligible, penalty abatement can help you remove penalties from your tax debt.

Be aware that at this point, it's not as easy to get a payment plan as it could have been. Since your tax debt has escalated to this point, the IRS may not be willing to approve payments unless you prove that you cannot pay in full, which may require a collection information statement. A skilled attorney can be critical for these negotiations when you owe up to $100,000 or more.

The IRS will generally also deny payment plan requests if you haven’t remained in good standing with the agency, you have other tax returns due, or you have no valid reason for delaying your payments.

Consult with a Tax Professional

One of your best options is to seek out high-quality tax representation. Consulting with a tax professional can help you decide how best to handle your debt. Your attorney will make sure you’re fully informed regarding all your options, and they’ll help you weigh out your specific circumstances to come up with a solution that works best for everyone involved.

When choosing an attorney, make sure they have experience handling passport revocations, CP508C notices, IRS 6152 letters, and other tax delinquency issues.

What to Do After You Receive IRS Letter 6152

Letter 6152 follows the CP508C certification notice and applies only to taxpayers with an existing passport. Here's what to do.

Note the deadline

You don't lose your passport on that deadline, but if you don't act by then, the IRS will recommend revocation to the State Department.

Resolve the tax debt

The only way to avoid revocation is to resolve the tax debt by paying in full, setting up payments, or securing an IRS relief option.

Request a limited validity passport if you're out of the country

If the State Department revokes your passport, you can request a limited-validity passport to get back to the United States. You will not be able to get a full passport until you resolve the tax debt. If you're out of the country, you can't rely on the tax debt expiring either, since being out of the country tolls the collection statute, giving the IRS more time to collect.

Do You Have More Tax Questions?

When you receive an IRS notice CP508C letter in the mail, it’s important to take the proper steps if you want to protect your rights to international travel. If you fail to do anything to improve your tax standing, you probably won’t be able to use your passport or have a new passport application approved.

To learn more about all the resolution options available to you based on your specific financial situation, get in touch with our team. At Wiggam Law, our experienced tax resolution attorneys are ready to help you get in good standing with the IRS. To learn more about your tax debt resolution options, schedule a consultation with our team now.

FAQs on CP508C & Letter 6152

Why didn't my Power of Attorney get the CP508C notice?

The IRS doesn't send this notice to your Power of Attorney. However, if you're working with an attorney, they should be able to see that the letter was sent by looking at your IRS transcript.

Can I be arrested due to CP508C?

No, this is a collection tactic, not an arrest warrant. You may lose your right to leave the country, but at this point, your freedom is not at stake.

How do I know if my passport gets revoked after Letter 6152?

The State Department will send you a notice if they revoke your passport. That can happen at any point after the deadline on the 6152 letter.

What if I make a payment to bring my balance below the seriously delinquent threshold?

Unfortunately, once your tax debt is certified, a partial payment can't reverse that, even if the payment gets your tax debt below the threshold for the year ($66,000 as of 2026).

Can a tax attorney help me?

Yes, they can facilitate expedited reversal if applicable. They can represent you in court if the certification was done in error. They can negotiate with the IRS to help you resolve the tax debt, reverse the certification, and protect your passport.