Can Form 12153 protect my passport?
A tax debt with a timely, pending CDP request is excluded from 'seriously delinquent tax debt' — which is what triggers passport certification.
How does a CDP hearing affect passport certification?
A debt for which a CDP hearing has been timely requested and is pending is excluded from “seriously delinquent tax debt.” That exclusion is what keeps the IRS from certifying your debt to the State Department.
IRC §7345(b)(2)(B)
What can a timely Form 12153 do?
A timely Form 12153 can prevent passport certification or support reversal of an existing certification while the hearing is pending.
Does an Equivalent Hearing qualify?
No. Only a timely, pending CDP request qualifies for this exclusion. An Equivalent Hearing does not.
What else is excluded?
Debts being paid under an installment agreement, and debts with a pending offer in compromise, are also excluded from seriously delinquent tax debt.
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