Tax · United States
IRS Notice CP71C — the annual reminder that an old tax debt still exists
A CP71C is an annual statement the IRS is required to send while an old tax balance stays unpaid. It restates the amount — with another year of interest and penalties — and reminds you the debt still exists, even if collection has been quiet.
How serious: routineAlso called: CP71C, CP71, annual reminder notice, yearly balance due statement
The CP71C is an annual statement the IRS is required to send while you have an old unpaid tax balance. It restates the amount owed, now with a year more of accumulated interest and penalties.
It often surprises people who thought an old debt was forgotten. The notice itself is a reminder rather than a new collection action — but it can mention private collection agencies and the FAST Act passport rules.
The debt it describes remains enforceable. Active collection — including intent-to-levy notices and levy — can resume at any time while that is the case.
Who sends it
The Internal Revenue Service (IRS) — the United States federal tax authority, part of the Department of the Treasury.
The code 'CP71C' (or 'CP71') is printed in the top corner, with wording like 'Annual reminder of balance due' or 'you still have an unpaid balance on one of your tax accounts and it requires your immediate attention'. It may include FAST Act passport language and mention private collection agencies.
The deadline
No payment deadline is stated in the official explanation of this notice. It carries the date printed on it and restates a balance that already exists; any date that matters is the one the notice itself shows.
If you do nothing
The debt persists and grows: interest continues to accrue and additional penalties may apply. The IRS may file a Notice of Federal Tax Lien notifying creditors of its claim (subject to any applicable Collection Due Process rights), may assign the account to a private collection agency, and — for seriously delinquent tax debt — the FAST Act generally prohibits the State Department from issuing or renewing a passport.
How it escalates
- 01Interest and penalties keep accruing on the balance.
- 02A Notice of Federal Tax Lien may be filed.
- 03The account may be assigned to a private collection agency.
- 04Passport issuance or renewal can be blocked for seriously delinquent tax debt under the FAST Act.
- 05Active collection (intent-to-levy notices, levy) can resume at any time while the debt is enforceable.
How to respond
Response types
- Confirm paymentPayment of the balance in fullForm: The payment stub enclosed with the notice, where paying by mail
- Ask for instalmentsCollection alternative — installment agreement (Online Payment Agreement or Form 9465), or Offer in Compromise (Form 656) · IRC §6159Form: Online Payment Agreement application or Form 9465, Installment Agreement Request; Form 656 with Form 433-A (OIC)/433-B (OIC) for an Offer in Compromise
- Ask for more timeRequest for a temporary delay of collection (currently not collectible status)Form: No dedicated form; supported by a collection information statement (Form 433-F or 433-A)
- File the objectionClaim for Refund and Request for Abatement (penalty relief) · IRC §6404; administrative first-time abate waiver and the reasonable-cause standardForm: Form 843, Claim for Refund and Request for Abatement — where relief is not granted on the telephone
Where and how
- IRS Online Account / IRS Direct Pay
- Online Payment Agreement Tool
- Toll-free number printed on the notice
- U.S. Mail to the address on the notice, with the payment stub
What makes it count
There is no response deadline on this notice, so no filing rule is decisive — but delay is expensive: interest and penalties keep accruing, and the IRS lists a Notice of Federal Tax Lien, assignment to a private collection agency and FAST Act passport denial or revocation for seriously delinquent tax debt as the consequences of leaving the balance unresolved. Mailed payments and requests are timely on the U.S. postmark (IRC §7502); online payments and Online Payment Agreement applications take effect on completion and give instant confirmation. Designate the tax year and form on every payment where more than one year is open.
Common questions
Why did this arrive years after the tax year?
Because the IRS is required to send an annual statement while an old balance stays unpaid. It often surprises people who thought the debt was forgotten — the notice exists to say it was not.
Is the CP71C a new collection action?
No — it is an annual reminder. But the debt remains enforceable, and active collection, including intent-to-levy notices, can resume at any time while that is the case.
What is the passport warning about?
For seriously delinquent tax debt, the FAST Act generally prohibits the State Department from issuing or renewing a passport. The notice may include this language.
Sources
Facts verified against the sources below on 28 August 2026.