What procedures does the Department of State follow to revoke or deny a U.S. passport?
Executive summary
The State Department denies, revokes, or limits U.S. passports under statutory authority and by regulation for specific grounds (including “seriously delinquent” federal tax debt certified by the IRS). The IRS certifies delinquent taxpayers under 26 U.S.C. §7345 and transmits certifications to State; State must act on certified cases and provides written notice and review procedures under 22 C.F.R. Part 51 [1] [2] [3].
1. How the legal chain begins: IRS certification of “seriously delinquent” tax debt
Congress empowered the IRS to identify and certify taxpayers who owe a “seriously delinquent tax debt” to the Secretary of the Treasury; those certifications are sent to the Secretary of State for action on passports under 26 U.S.C. §7345. The statute ties passport denial, revocation or limitation to that IRS certification process [1].
2. What “seriously delinquent” means in practice
The IRS defines “seriously delinquent tax debt” by a dollar threshold that is adjusted periodically and by administrative steps (notice, lien, exhaustion of administrative remedies, or issuance of levy). The operational IRS guidance and public materials explain that once certified, taxpayers face passport denial and possible revocation unless they resolve the underlying tax issue or meet specified exceptions [4] [5].
3. Department of State’s procedural framework: notice and review under 22 C.F.R.
The Department of State is required by regulation to send written notice setting the specific reasons for denial, revocation, or limitation and to identify available review procedures under 22 C.F.R. Part 51 [2]. The Code of Federal Regulations also lists grounds and circumstances under which passports shall or may be revoked—including fraud, noncitizenship findings, certain criminal convictions reported by the Attorney General, or other statutory bases [3] [2].
4. Timelines, temporary measures and “limited passports”
When revocation or denial is contemplated for some categories, State may limit a passport to direct return travel to the United States or issue a limited passport for that purpose before full revocation, a practical step to prevent stranding a traveler abroad [6]. The IRS and State procedures also create windows (for example, time periods tied to tax resolution or applications held open) during which taxpayers can act to prevent denial or revocation [5] [7].
5. How agencies coordinate and what each agency can do
The statutory framework creates a two-step administrative collaboration: the IRS identifies and certifies unresolved serious tax debts and sends the certification to State; the State Department then acts on passports per statutory and regulatory rules. IRS manuals and IRM instructions describe how IRS personnel make recommendations and issue notices (Letter 6152) before recommending State revoke a passport [7] [6].
6. Rights of review and appeals — what Congress and bill text indicate
Recent legislative texts and proposals reflect or expand review protections: some bills and statutory revisions explicitly provide a right to request a hearing within a set period (for example, 60 days after notice) to appeal denials or revocations [6]. The CFR references procedures for review (22 C.F.R. 51.70–51.74) that the Department must state in its written notice [2].
7. Practical consequences and agency guidance for travelers
IRS and advocacy materials warn that an open passport application may be held for a set period (e.g., 90 days) while taxpayers attempt to resolve certifications; taxpayers with imminent travel are instructed to contact the IRS promptly and produce proof of travel when asking for expedited decertification [5] [7]. Advocacy groups note these rules’ disproportionate effects on Americans overseas and track the number of affected cases [8].
8. Where reporting diverges and what sources do not say
Sources agree on the statutory chain (IRS certification → State action) and on State’s obligation to provide written notice and review procedures [1] [2]. Available sources do not mention certain operational details—such as the precise internal State Department workflow, every timeline for revocation after certification, or how often State exercises discretion to issue humanitarian or emergency waivers beyond the statutory examples—so those specifics are not confirmed in current reporting (not found in current reporting).
9. What to do if you face a denial or revocation
Available official guidance instructs taxpayers to contact the IRS promptly, provide proof of travel if necessary, and pursue decertification or payment arrangements; IRS IRM procedures describe issuing a Letter 6152 and timelines for taxpayer response before recommending revocation to State [7] [5]. The Department of State’s regulations require notice that explains reasons and review options, which is the formal starting point for any appeal [2].
Limitations: this analysis relies only on the supplied documents and excerpts; it does not include internal State Department practice memos beyond cited CFR and statutory text, nor does it substitute for legal advice.