The Program
Since 2018, the IRS certifies seriously delinquent tax debt to the State Department, which can deny or revoke passports. The threshold is adjusted annually for inflation.
The Exemptions
Debts in installment agreements, CNC status, pending OICs, or pending CDP hearings are exempt. Getting into one of these statuses is the path to having the certification reversed.
The fastest way to put your passport at risk is to do nothing about your tax debt.
This guide is general information about federal tax law, not legal advice for your situation. Reading it does not create an attorney-client relationship.