The IRS has more tools than levies and liens.

Passport Certification

Seriously delinquent tax debt gets certified to the State Department, which can deny, revoke or limit a passport.

7 guides

Refund Offsets

The IRS and the Treasury Offset Program take refunds for old tax years, child support, federal agency debts and state claims.

5 guides

Seizure and Sale

Physical seizure of homes, vehicles and business assets, followed by a public sale. Rare, heavily regulated, and full of procedure.

9 guides

IRS Summonses

Compulsory orders to appear, testify and produce records, served on you or on your bank, accountant or business partners.

5 guides

Private Debt Collection

Old balances handed to private collection agencies under contract with the IRS. What they can do, what they cannot, and how to verify them.

4 guides

What Counts as Seriously Delinquent Tax Debt in 2026?

The number is more than $66,000 for 2026, but the dollar figure is only one of four tests. Here is exactly what the IRS adds up and what it leaves out.

Passport Certification Exceptions: Who the IRS Cannot Certify

The statute carves out some debts and IRS policy carves out more. If your account fits one of these categories, certification should not happen, and if it already did, it should be reversed.

Got a CP508C Notice? A Step-by-Step Response Plan

The CP508C is the IRS telling you it has already certified your tax debt to the State Department. It is not a proposal. It is a report of something done, and the response is a plan, not a reply letter.

How to Reverse a Passport Certification, Including the 9 to 16 Day Expedite

Reversal is a statutory duty, not a favor. Once the account qualifies, the IRS has to tell the State Department, and with proof of travel it can do it in roughly two weeks.

Challenging a Passport Certification in Tax Court or District Court

Congress gave taxpayers a narrow lawsuit over passport certification. It can fix a wrong certification. It cannot relitigate whether you owe the tax.

Passport Denial and Revocation: What the State Department Does After IRS Certification

The IRS certifies. The State Department acts. Knowing which agency holds which lever tells you who to call, what to send, and how much time you really have.

Can Business Tax Debt Cost You Your Passport? TFRP and IRC 7345

Passport certification applies to individuals. That sounds like business owners are safe. They are not, because some business taxes become personal liabilities, and those count.

The Treasury Offset Program: Who Can Take Your Federal Tax Refund

Your refund passes through two checkpoints before it reaches you. The IRS takes what you owe in federal tax. Then the Bureau of the Fiscal Service takes what you owe everyone else on the list.

Notice CP49: The IRS Used Your Refund to Pay Back Taxes

A CP49 is the IRS showing its work. It took your refund, applied it to a federal tax balance, and is telling you where it went. The job now is to make sure the math is right.