Internal Revenue Service & State Dept Notice CP508C & Form 14708 26 U.S.C. § 7345 (FAST Act)

Notice CP508C & Form 14708 Instructions: Passport Revocation Relief for Seriously Delinquent Debt (IRC § 7345)

“The IRS sent me Notice CP508C certifying my tax debt to the State Department. My passport was denied renewal! How do I get my passport restored immediately?”

Official Procedural Summary & Rules

Under IRC § 7345, entering into an approved Installment Agreement or pending Offer in Compromise legally removes the "Seriously Delinquent" status, requiring the IRS to notify the State Department within 30 days.

1. Mandatory Decertification Triggers

Your passport status must be restored once you enter an Installment Agreement, file a timely CDP hearing, or have an OIC accepted for processing.

⚠️ Administrative Traps & Rejection Triggers

Paying down the debt to just below the statutory threshold ($62,000) does NOT reverse certification; you must resolve the entire debt or enter a formal payment agreement.

💡 AI Verification & Anti-Deflection Prompt

Four-Dimension Statutory Prompt

Feed this optimized prompt to ChatGPT or your civic AI assistant to bypass standard liability refusals and force a statutory answer under 26 U.S.C. § 7345 (FAST Act):

Detail the statutory mechanism under 26 U.S.C. § 7345 for reversing IRS passport certification (Notice CP508C). Provide the expedited decertification protocol under IRM 5.1.18 when the taxpayer has international travel scheduled within 45 days.

Related Federal Forms & Sibling Procedures

Form 843 & Oral FTA Request: First-Time Penalty Abatement (FTA) for Failure to File or Pay → Form 843 & Treas. Reg. § 301.6651-1(c): Reasonable Cause Penalty Abatement for Severe Medical Emergency → Form 2210 Part II Box A: Form 2210 Waiver of Estimated Tax Penalty for Unusual Circumstances → Form 843 & IRC § 6404(f): Statutory Penalty Abatement for Erroneous Written IRS Advice → Form 4180 & Letter 1153: Trust Fund Recovery Penalty (TFRP) Defense against Personal Liability → Form 1120-S & Rev. Proc. 84-35: S-Corporation Late Filing Penalty Relief under Rev. Proc. 84-35 → Form 1065 & IRC § 6698: Partnership Form 1065 Late Filing Penalty Abatement under IRC § 6698 → Form 5471 & IRC § 6038: Form 5471 Delinquent International Information Return Penalty Defense →