Specifically, IRC Section 7345 certifies ‘seriously delinquent tax debt’ exceeding $66,000 (the 2026 threshold) to the State Department, which triggers passport denial or revocation. However, taxpayers currently in approved instalment agreements, OIC, or CNC status are typically excluded from this measure. Consequently, for mobile executives, passport revocation eliminates international business travel—making immediate resolution of unfiled taxes consequences essential.