Glossary

CP508C Notice

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The CP508C notice is sent by the IRS to inform taxpayers that their passport eligibility is at risk due to seriously delinquent tax debt. This notice indicates that the taxpayer’s debt has been certified to the U.S. Department of State, and they may face restrictions on their ability to renew or obtain a passport.

Key points about CP508C:

The notice explains that the taxpayer’s tax debt exceeds $54,000, which qualifies as seriously delinquent.
It provides instructions on how to resolve the debt, such as entering into an Installment Agreement or paying the debt in full.
If the debt is not resolved, the taxpayer’s passport application may be denied, or their current passport may be revoked.

Taxpayers receiving CP508C should take immediate steps to resolve their debt and restore their passport eligibility by working with the IRS on a payment plan or other settlement options.

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