Informational

IRS CP508R Notice

Your Seriously Delinquent Certification Has Been Reversed

The IRS has told the State Department the certification is reversed. It states you do not need to respond.

What is CP508R? CP508R tells you the IRS has reversed the certification of your tax debt as seriously delinquent and has notified the State Department of the reversal.

What This Notice Means

CP508R tells you the IRS has reversed the certification of your tax debt as seriously delinquent and has notified the State Department of the reversal. The IRS states you do not need to respond to this notice.

It also states the thing most likely to be misread: "Just because the certification was reversed does not necessarily mean you don't have tax debt." Reversal is about the certification, not about the balance.

This is the counterpart to CP508C, and it is the only notice in this family that carries good news.

Why You Received This Notice

1
The IRS states it previously notified the State Department that you were certified as owing seriously delinquent tax debt, and that this certification has been reversed.

Important Deadline

None. The IRS states you do not need to respond to this notice.

What it does ask is ongoing rather than dated: continue to make timely payments and meet the requirements of any applicable arrangement.

What You Should Do

Keep the notice in your permanent records. That is the IRS instruction.
Continue making timely payments and meeting the requirements of any applicable installment agreement, offer in compromise, Justice Department settlement agreement, innocent spouse relief, or collection due process hearing in connection with a levy.

Resolution Options That May Help

Payment Plan

Taxpayers with steady income who can afford monthly payments

OIC

Taxpayers who cannot pay their full tax liability

CNC Status

Taxpayers experiencing severe financial hardship

What NOT to Do

Do NOT read reversal as the debt being gone. The IRS states: "Just because the certification was reversed does not necessarily mean you don't have tax debt."
Do NOT stop making payments under an arrangement. The IRS names continued compliance with the arrangement as the thing to keep doing, and the arrangement is often why the certification was reversed.

Frequently Asked Questions

Does this mean I no longer owe tax?

Not necessarily. The IRS states: "Just because the certification was reversed does not necessarily mean you don't have tax debt."

Why was the certification reversed?

The IRS names three circumstances in which it notifies the State Department of a reversal: the tax debt is fully satisfied or becomes legally unenforceable; the tax debt is no longer seriously delinquent; or the certification is erroneous.

Do I have to do anything?

The IRS states you do not need to respond to this notice. It asks you to keep it in your permanent records, and to continue making timely payments and meeting the requirements of any applicable arrangement.

Need Help With This Notice?

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Recommended Next Steps

File the notice where you can find it. If a passport application is later questioned, this is the document that says the certification was reversed.
Confirm what arrangement you are in, and keep meeting its terms.

Sources and last reviewed

Understanding your CP508R notice — Internal Revenue Service, retrieved 2026-08-21
Revocation or denial of passport in cases of certain unpaid taxes — Internal Revenue Service, retrieved 2026-08-21

Sourced to primary IRS materials and editorially reviewed on 2026-08-21. Not reviewed by a tax professional. Not tax advice. This page explains a notice in general terms and is not tax or legal advice about your situation. Always use the dates and instructions printed on the notice you actually received. Report a correction.