
Tax debt doesn’t just trigger IRS collection action—it can also ground international travel. The IRS frequently certifies certain seriously delinquent tax debts to the Department of State, leading to passport denial, non-renewal, or even revocation.
This program will explain what qualifies as “seriously delinquent tax debt,” highlight statutory and discretionary exclusions from certification, and review the mechanics of IRS and Department of State procedures. Attendees will learn practical strategies for resolving certifications and submitting expedited requests for taxpayers with urgent travel needs.
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*Self-Study recording not available for NASBA CPE credit.
NASBA Field of Study: Taxes
IRS Program #: 7Q3WU-T-00909-26
CTEC Course #: 6248-CE-00258

Heather is an Associate Attorney in the Tax Controversy and Tax Advisory practice groups at Frost Law, where she co-chairs the firm’s Pro Bono Committee. She is also an Enrolled Agent and a fellow of the National Tax Practice Institute, with over a decade of experience in tax compliance and controversy on the federal and state levels for individuals and small businesses. She has represented clients in a wide variety of cases, including collection enforcement defense, examination defense, Trust Fund Recovery Penalties, penalty abatements, and innocent spouse relief requests before various IRS units and state revenue agencies.
Heather is a passionate volunteer with the Maryland Volunteer Lawyers Service (MVLS) Low-Income Taxpayer Clinic, and earned the "Young Volunteer of the Year" award in 2020. Most recently, the Taxation Section of the Maryland State Bar Association recognized Heather with the J. Ronald Shiff Memorial Pro Bono Award in 2025. In her free time, Heather enjoys traveling, off-roading, and swimming.