You cannot be denied a passport for owing back taxes unless you fall under 22 CFR 51.70. You fall under the Denial of Passports regulation (22 CFR 51.70), if the any of the following apply: the IRS has started court or grand jury proceedings against you and you are subject to a subpoena; the IRS has filed criminal felony charges against you; you are out on bond or there is a warrant for your arrest; or if a subpoena was issued by the IRS for a federal civil prosecution. IRS Compliance
If you are denied a passport for owing taxes, you must pay the back taxes, and the IRS must drop its case against you and notify the State Department in writing that the passport action is no longer required. Law Enforcement
Additionally, federal and state law enforcement agencies can request that you be denied a passport if you have a federal arrest warrant, a state or federal criminal court order, or if a condition of your probation or parole forbids you from leaving the country. Other Reasons
Warrants are issued by courts, at the request of government agencies, to compel a person to appear. If you have a warrant in the U.S. Marshall's Warrant Information Service database, there is an outstanding request for your extradition, or you owe $2,500 or more in back child support, you will be denied a passport. Current Passport
If you have a valid passport, and your application for a new one would be denied, you can continue to use the old passport unless a government agency requests, and is granted, its revocation.
