In an August 2019 memo the IRS stated that it would temporarily suspend passport certifications if the tax payer had an open case with the Tax Payer Advocate. This would have allowed fro individuals who were challenging the amounts owed by the IRS to renew or have new passports issued. However on October 15th the IRS issued the following statement.
“Excluding cases from certification solely on the basis that the taxpayer is seeking assistance from TAS could allow a “won’t pay” taxpayer to circumvent the intent of the legislation to obtain or renew a passport. Following the review of relevant considerations regarding these procedures, the IRS has determined that a blanket, systemic exception for anyone with an open TAS case is overly broad and could undermine the effectiveness of the statute enacted by Congress in the FAST Act to collect a seriously delinquent tax debt”
With this statement they closed the window and at this point the only way to obtain a passport that has been revoked is to process correct returns, pay any tax due, or enter into a valid payment plan with the IRS.
The interesting thing about this statement is that the IRS clearly believes that the Congress meant for the statute to punish non compliant taxpayers, to the point that even if the tax payer shows reason to believe that they do not owe the tax debt they have to complete the entire process prior to receiving a new passport. Having worked on several revocations I can testify that the process is expensive, arduous, and that it will consume several months time. If you have not filed tax returns in many years you are in danger of having the IRS revoke your passport and leaving you stranded with the only option of returning back to the United States unless you rectify the situation. If you fit this description consult a qualified tax professional immediately.