IRS Notice CP508C: What It Is and What to Do

Got IRS Notice CP508C? Here's what almost everybody gets wrong: this is not a warning. By the time it reaches your mailbox, the IRS has already certified your tax debt to the U.S. State Department as "seriously delinquent." It already happened. In this video I go through a real CP508C — a redacted notice one of my clients actually received — piece by piece, so you know exactly what you're looking at and what you can do about it. I'm Logan Allec, CPA. The good news: this is fixable, and faster than most people think. Do you owe the IRS or your state at least $10,000 in back taxes or do you have multiple years of unfiled returns that you need to get filed? Book a free consultation with Choice Tax Relief here: https://choicetaxrelief.com/free-tax-... ⏱️ TIMESTAMPS 0:00 What IRS Notice CP508C is 0:29 The big misconception: this is NOT a warning 1:48 Walking through a real CP508C 2:09 "The Department of State has been notified..." 2:45 The 2026 threshold: $66,000 across ALL years 3:02 You also need a filed tax lien or an issued levy 3:29 Does paying below the threshold decertify you? 4:19 Denial is a guarantee. Revocation is a "may." 4:57 Why the IRS does this: IRC Section 7345 5:32 Why your notice may NOT show everything you owe 6:21 The billing summary and payment deadline 7:12 Year-by-year: penalties and interest 8:02 Suing if the IRS won't reverse the certification 8:37 Taxpayer rights and how to pay 9:29 What to do if you got a CP508C 9:48 Getting below the certification threshold 10:09 Penalty abatement and disputing what you owe 10:54 How decertification actually works 11:22 The conditions that reverse the certification 12:51 CDP hearings, innocent spouse, other exclusions 13:36 Installment agreements, CNC, and offers in compromise 14:35 How the IRS notifies the State Department 14:53 Expedited decertification for upcoming travel 16:05 The three conditions for expedited handling 17:38 Final thoughts 📌 KEY POINTS ▪️ CP508C means the certification ALREADY happened. It's the IRS telling you after the fact. ▪️ The 2026 threshold is $66,000 — every year added together, including penalties and interest, not $66,000 on one return. ▪️ Being over the threshold isn't enough. The IRS also has to have filed a tax lien with your appeal rights exhausted, or issued a levy. ▪️ Denial of a new passport or renewal is guaranteed once certified. Revoking a passport you already hold is discretionary. ▪️ Paying your balance below the threshold does NOT decertify you once certified. This trips people up constantly. ▪️ You do not have to pay in full. An installment agreement, an accepted offer in compromise, or CNC status reverses the certification at any balance. 📞 IRS PASSPORT UNIT: 855-519-4965 (outside the U.S.: 267-941-1004). Not the general IRS number — this is the unit that handles passport certification. 🛂 MORE ON THE IRS AND YOUR PASSPORT IRS Passport Revocation: How to Tell If the IRS Has You Locked Down! • IRS Passport Revocation: How to Tell If th... Can an IRS Installment Agreement Get You Your Passport Back? • Can an IRS Installment Agreement Get You Y... Can You Get a Passport If You Owe Taxes? • Can You Get a Passport If You Owe Taxes? 📬 THE NOTICES THAT COME BEFORE A CP508C The NEW IRS Notice CP504 [2026 Edition] Explained By a CPA • The NEW IRS Notice CP504 [2026 Edition] Ex... IRS Notice CP504B: What It Is, What It Means, and How to Respond • IRS Notice CP504B: What It Is, What It Mea... IRS Notice CP503: What It Is, What It Means, and How to Respond • IRS Notice CP503: What It Is, What It Mean... ✅ HOW TO ACTUALLY GET DECERTIFIED IRS Installment Agreements EXPLAINED | How IRS Payment Plans Work • IRS Installment Agreements EXPLAINED | How... Offer in Compromise 2026: How to Qualify and Submit Your Offer to the IRS • Offer in Compromise 2026: How to Qualify a... Currently Not Collectible Status Explained | How to Get In CNC Status • Currently Not Collectible Status Explained... IRS First-Time Abatement Is Going Away! • IRS First-Time Abatement Is Going Away! Do you owe the IRS or your state at least $10,000 in back taxes or do you have multiple years of unfiled returns that you need to get filed? Book a free consultation with Choice Tax Relief here: https://choicetaxrelief.com/free-tax-... ⚠️ Informational and educational purposes only. This is not tax, legal, or financial advice, and watching does not create a client relationship. Consult a qualified tax professional about your situation. #taxdebt #taxrelief #irs #cp508c #irsnotice #passport #backtaxes #taxproblems #irshelp #taxattorney