IRS Notice CP71C: What It Means & What to Do
CP71C is an IRS reminder that you still have an unpaid balance. Learn what it means, how it relates to passport revocation, and how to pay or set up a plan.
Written and maintained by Joseph Lancaster, Settlement Officer since January 2013
Published · Checked against IRS sources on
Quick answer
What is an IRS CP71C notice and what should I do?
CP71C is a reminder that you still owe. Pay in full if you can, or pay what you can and set up a payment plan. If you ignore it, the IRS may file a tax lien or send your account to a private collection agency.
Who this applies to: People with an unpaid balance on an IRS tax account.
What can change this answer
- Payments can take up to 21 days to post
- Interest keeps accruing until the balance is paid
- Seriously delinquent debt can affect your passport
Recommended next step
Check your balance online, then pay or apply for a payment plan.
Read the full guideCP71C is a reminder that you still have an unpaid balance on one of your tax accounts that needs immediate attention. It also explains that the State Department can deny or revoke a passport for seriously delinquent tax debt.
Immediate Steps to Take
- 1Check your balance in your IRS online account
- 2Pay in full if you can; interest and penalties stop once the balance is paid
- 3If you cannot pay in full, pay what you can and apply for a payment plan
- 4If you paid in the last 21 days, the payment may not have posted yet
What CP71C means
The IRS sends CP71C when you still have an unpaid balance on one of your tax accounts. It is a reminder, not a new assessment. The notice also explains that the State Department can deny or revoke a passport if you have seriously delinquent tax debt. See our passport revocation guide for the limits and how to fix it.
Your options if you cannot pay in full
- Set up a payment plan online, by mail or by calling the number on the notice.
- Ask the IRS to temporarily delay collection if you face financial hardship. See currently not collectible status.
- Check whether an offer in compromise could settle the debt for less, using the IRS Offer in Compromise Pre-Qualifier tool.
If you do not respond
The IRS says it may file a Notice of Federal Tax Lien, subject to your Collection Due Process rights, and may assign your account to a private collection agency. Interest keeps accruing and more penalties may apply.
Frequently Asked Questions
I already paid. Why did I get a CP71C?
Payments can take up to 21 days to post. If you paid in full in the last 21 days, the IRS says to disregard the notice. You can confirm in your online account under balance details.
I am on a payment plan. Do I need to do anything?
Keep making payments under your approved agreement. If you applied but have not been approved yet, pay as much as you can now to limit interest and penalties.
Will CP71C affect my passport?
The notice explains that the State Department can deny or revoke a passport for seriously delinquent tax debt. Setting up a payment plan is one of the ways to avoid that.
Authority Citations
This content is based on the following official IRS sources. All links open in a new tab.
Information current as of 2026. Tax laws change frequently. Verify with official IRS sources before taking action.
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