San Diego, CA
The IRS has a method of ‘last resort' to collect overdue taxes: Revoking your passport
- By law, the IRS must notify the State Department if an individual’s federal tax debt is “seriously delinquent.”
- This is a large federal tax debt — of more than $62,000 in 2024 — that the taxpayer has repeatedly ignored.
- If taxpayers don’t remedy their overdue bill, the government will generally deny their passport application and can revoke or limit their active passport.
Travelers, be warned: The federal government may revoke your passport if you ignore a big tax bill.
Such punishments have become more frequent in recent years, experts said.
Federal law requires the IRS and Treasury Department to notify the State Department if an American has a “seriously delinquent tax debt.”
This is a large federal debt — of more than $62,000 in 2024 — that the taxpayer has repeatedly ignored.
The debt threshold includes aggregate total federal tax liabilities, plus penalties and interest, levied against an individual. It’s adjusted annually for inflation.
The State Department generally won’t issue a new passport and may revoke or limit an existing one in cases of serious delinquency, according to the IRS.
The government typically uses this enforcement mechanism — which has been in place since 2018 — as a sort of last-ditch effort to collect unpaid tax levies, experts said.
Should those debts remain unpaid, the potential consequences are ample: Travelers might not be able to take trips overseas until they’ve resolved their debt. Expats and those who travel abroad for business may have to return to U.S. soil indefinitely until their tax case concludes, for example, experts said.
Revoking a passport is “a step of last resort,” said Troy Lewis, a certified public accountant based in Draper, Utah, and an accounting and tax professor at Brigham Young University.
“How do you get rich folks’ attention regarding paying their taxes? Just make sure they can’t summer in Europe,” he said.
‘It gets people to call the IRS’
Demand to travel abroad has surged as the Covid-19 pandemic has waned. Americans applied for about 21.6 million U.S. passports in fiscal 2023 — a record number, according to the State Department.
Todd Whalen, a CPA based in Denver, has seen tax enforcement efforts involving passports ramp up over the past three years.
“This is becoming more and more of a big deal,” said Whalen, founder of Advanced Tax Solutions, which helps consumers and businesses resolve tax debts. “We’ve gotten several [cases] this year.”
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In one instance, a client only found out his passport had been revoked while at the airport trying to fly to Mexico for a trip to celebrate his son’s high school graduation.
“It works,” Whalen said of the collection effort. “It gets people to call [the IRS].”
A State Department spokesperson declined to provide annual statistics on how many taxpayers had their passports revoked or denied. The IRS didn’t comment by press time.
All other collections must have been ‘exhausted’
It can be “quite easy” for overdue tax debts to exceed the $62,000 threshold, according to Virginia La Torre Jeker, an attorney who specializes in U.S. international tax law.
Americans living abroad, for example, may have “significant penalties” for not filing various foreign information returns, she said in an email.
Debts can also include any tax levies owed by individuals, she added. Those may be business taxes for which the taxpayer is personally liable or trust fund recovery penalties, she said. (The latter relate to withheld income and employment taxes like Social Security taxes or railroad retirement taxes.)
However, revoking a passport isn’t generally the government’s first way to collect such overdue debts, experts said.
The IRS must have already “exhausted” all other typical collection activities, said Lewis, owner of Lewis & Associates, CPAs.
Generally, that would mean the taxpayer hasn’t responded to prior IRS notices of a federal tax lien, for example. (A lien is the government’s legal claim to a debtor’s assets like real estate and other personal property. It isn’t a move to collect said property, though.)
Various courts have upheld the federal government’s ability to revoke passports in order to collect tax debts as constitutional, Lewis said.
He pointed to two recent cases as examples: Franklin v. United States in the U.S. Court of Appeals for the 5th Circuit and Maehr v. United States Department of State in the U.S. Court of Appeals for the 10th Circuit.
In the former, the defendant, James Franklin, owed about $422,000 in taxes for failing to file accurate tax returns and report a foreign trust of which he was the beneficial owner. The IRS ultimately filed a tax lien and levied his Social Security benefits, and the State Department later revoked his passport.
“It seems pretty well established this is something [the government] can do,” Lewis said.
Travelers have remedies available
The State Department doesn’t revoke a passport straight away. When the IRS certifies debt as seriously delinquent and alerts the State Department of that, it will mail the taxpayer a notice — CP508C — outlining the potential implications of that classification.
If an individual then applies for a passport, the State Department would generally deny and close that application if the person doesn’t make efforts to pay their debts. Such efforts might include paying the balance in full, entering into a payment plan or making a compromise agreement with the IRS.
The debtor would still be able to use an active passport, if they have one, unless notified in writing by the State Department that their passport had been revoked or limited, the IRS said.
“IRS looks at various factors, including taxpayer noncompliance in the past and taxpayer failure to cooperate with the IRS” when opting to revoke a passport, according to La Torre Jeker.
The State Department can limit the passport’s use only to return travel to the U.S., thereby preventing the person “from being trapped in limbo” if outside the country, she said.
The IRS sends taxpayers Letter 6152 before revocation, asking them to call the IRS within 30 days in order to resolve their account and avoid passport cancellation, she added.
Still, sometimes passport denial catches debtors by surprise when they travel, said Whalen at Advanced Tax Solutions.
For example, the IRS may have the wrong address on file — especially if a taxpayer has moved — and mail notices to the wrong place, Whalen said.
“A lot of times, they don’t know they have a balance due until they … show up at the airport,” he said.
San Diego, CA
Publisher’s Note: Restaurants Are People, June 2026 | San Diego Magazine
I spent time in a hot dog stand on the edge of San Diego Bay, looking out a window that mattered. Mattered to a kid whose mom taught him to fish on this pier. They’d turn on a little transistor radio, find a signal through the static, stare at the water, and talk life and his dad. Dennis Borlek’s dad was out there, somewhere, commanding a naval submarine through god knows what. When his dad would dock in Point Loma weeks or months later, Borlek biked down the street along Shelter Island to see him and steal back stolen moments.
Later, Borlek helped midwife the craft beer scene, managing seminal spots like Small Bar and Liar’s Club. Wondering what to do with the rest of his life, he went back to that pier and saw a for-lease sign on the bait and tackle shop. He tore through the public library and spent the whole night learning how to write a business plan (he had no clue). A couple days later he found himself at the intimidating end of a massive conference table, pitching his dream to the very official Port of San Diego executives.
They gave it to the San Diego kid. Not sure if they ever imagined Fathom Bistro—the tiniest, mightiest craft beer and hot dog stand, filled with spear guns, ocean monster figures, and seafaring oddities—would still be there 13 years later, let alone be a local’s favorite. It’s the most San Diego place in the world. Borlek taught himself to make kimchi and puts it on his Explodo Dog. His friend Kevin, who played with him in a punk band, dresses as a pirate and works the door on weekends. Has done so for years.
And when Borlek stares out the window, he can see the sub base and the memories of his dad.
Later, a few beach towns over, I sat in an employee break area—a shaded back-alley alcove with grape vines that serves as an escape garden for the crew. The place used to be a taco shop. Owner Crystal White points to a window of a single bedroom behind the dough-mixing part of the kitchen. She lived there when she started, often finding herself on the roof at midnight, staring at a broken compressor, trying to will it into working.
A blue-collar kid who fell in love with bread, she moved to San Diego with a business plan and zero cash. Banks don’t loan money to bread dreamers. Fate, kismet, and door-knocking found her enough investors. In the weeks leading up to opening that dream—perfect croissants, kouign-amanns, sandwiches, pizzas, baguettes fermented with wild La Jolla yeasts—she was outside hammering and painting. Locals would pause to ask what she was putting into the spot. “A bakery!” she’d reply.
“Oh, we don’t need one of those,” they’d say. Eight years later, White has moved out of the bedroom, and Wayfarer Bread is one of the best bakeries in the land. I ask if she’ll ever open another location. “I grew up dirt poor,” she says. “This has surpassed even my wildest dreams. This is enough. Please make sure you mention Emma Koehler, K-O-E-H-L-E-R, my kitchen manager. She deserves the credit now.”
These are the people and the stories behind “Best Restaurants.” This issue is dedicated to them, the culture they’ve gritted into being. On the surface, the annual tradition—naming a list of “winners,” my favorite places and my honest answers to “who has the best taco/pizza/Thai…”—is a good-natured competition among friends. But the deeper point is that it’s a way to highlight hundreds of places that have risked it all to build a little magic across the city. Sure, some owners were born in the stars and used that dust to make more stars. But many or most restaurants started with a scrappy go-getter or two. And now those places are filled with dozens or hundreds of people who love the work, show up day in and day out, for years. People like Koehler and the ones we feature in our story, “Behind the Line”.
So please use this list as a beachhead. Try these places, email me ([email protected]) to say “thanks” or “you truly messed up.” Eat, drink, commune, say hello, get to know the stories of the people making your favorite food. Make your own list, and share it with us.
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(Note: Fathom didn’t win anything, probably because there’s no category for “Best Hot Dog Craft Beer Stand on a Pier with a Pirate,” which is a shortcoming on our part. So I put him here because he should be a part of any conversation about best San Diego things.)
San Diego, CA
Automated license plate readers and public surveillance cameras are coming to Imperial Beach
The city of Imperial Beach will soon install four Automated License Plate Readers and two additional “public safety cameras” in hopes of improving public safety.
On June 3, Imperial Beach city councilmembers voted to enter into an agreement with the San Diego Sheriff’s Office to place four license plate readers manufactured by surveillance giant Flock Safety at four proposed intersections, and they will also install two cameras in the city to monitor for criminal behavior.
The cameras, part of a two-month pilot program, seek to improve public safety in the South Bay coastal town.
The four proposed locations for the license plate cameras are Imperial Beach Boulevard and 13th Street, Palm Avenue and 13th Street, 13th Street and Elm and 9th Street and Elm Ave.
The proposed locations for the public cameras are on the median of Palm Avenue and 8th Street, Palm Avenue and Seacoast Drive and Imperial Beach Boulevard and Seacoast Drive.
For the license plate readers, city staff said they have proven their usefulness in cities and unincorporated areas throughout San Diego County for years.
“[License Plate Reader] technology has contributed to multiple arrests, including identifying suspects’ vehicles involved in retail thefts, gas station thefts, and vehicle burglaries. [License Plate Readers] have also assisted in identifying a suspect vehicle in an international hit-and-run homicide in Lemon Grove and a vehicle involved in a [pellet] gun case in Encinitas,” reads the city’s staff report to the city council.
City staff said the Sheriff’s Office recommends a total of eight license plate readers, but the city opted for four.
“This is a pilot program. We have to consider the trade-off of privacy for security,” said public speaker Vivian Dunbar. “People have been falsely arrested and falsely identified through the use of these cameras.”
Imperial Beach Mayor Pro-Tem Jack Fisher said that while he understands the privacy concerns, the benefits outweigh any negatives. “This is one of those programs where IB is not leading the charge. A few weeks back, everyone was aware of the tragedy that happened at the Islamic Center of San Diego and the license plate readers were key in tracking those individuals down. It’s good for us to do our part.”
Added Fisher, “The era of big brother has passed, if you have a cell phone, you know there is already tracking.”
The council unanimously voted in favor of the pilot program.
San Diego, CA
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