IRS NOTICE REFERENCE
Understanding your CP508C notice
The IRS has notified the U.S. Department of State of your seriously delinquent federal tax debt certification. Your passport may be revoked and your application for a new passport or passport renewal will be denied. Lear…
General information only. Not legal or tax advice.
Notice details
- Notice code
- CP508C
- Category
- Balance due and collection
- Severity tier
- Tier 4 — Escalation warranted. The notice involves collection enforcement, appeals rights, or significant penalty exposure.
- Governing law
- §6303; §6321 (Internal Revenue Code sections)
- Escalation flag
- This notice carries a forfeitable right, a hard statutory deadline, or criminal-preparer risk. It is flagged for escalation in the TaxRiskOS workflow.
- Source
- IRS.gov — Understanding Your IRS Notice
What this notice is
The IRS has notified the U.S. Department of State of your seriously delinquent federal tax debt certification. Your passport may be revoked and your application for a new passport or passport renewal will be denied. Learn more about revocation or denial of a passport in cases of certain unpaid taxes , including information about the debt certification process and ways to reverse the certification.
Source: IRS.gov. Reproduced for reference. General information — not legal or tax advice.
What the IRS says to do
Read your notice carefully. It explains the amount due, due date, what you need to know, and what you need to do to prevent the U.S. Department of State from denying, revoking, or limiting your passport. Pay your balance in full or arrange to pay over time . If you have questions or disagree that you owe the tax debt listed on your notice, contact at the number shown on your notice.
This is the IRS’s own guidance reproduced from the IRS notice page. It describes the IRS’s process — it is not legal or tax advice from TaxRiskOS.
Governing IRS procedure (Internal Revenue Manual)
The IRS’s own internal procedures for handling this notice type are documented in the Internal Revenue Manual:
- IRM 5.19.1 — 5.19.1 Balance Due
- IRM 5.19.4 — 5.19.4 Enforcement Action
- IRM 5.1.1 — 5.1.1 Miscellaneous Collection Procedures
Reference to published IRS procedure. General information — not legal or tax advice.
Official IRS reference
Read the official notice page on IRS.gov: https://www.irs.gov/individuals/understanding-your-cp508c-notice
Related tools
TaxRiskOS is workflow software for practitioners — it captures the notice, computes the deadline, surfaces the escalation tier, and builds a document checklist. It documents process; it does not give advice or draft responses.
Check this notice’s deadline (free tool)