IRS Notice CP71C
Annual Reminder of Balance Due (Passport Warning)
CP71C is an annual statement that you still owe back taxes and warns that the debt may be certified as 'seriously delinquent' — which can lead to passport denial or revocation by the State Department.
Tax Attorney · Villanova University School of Law · Admitted in Delaware, New Jersey, United States Tax Court
Notice CP71C in Plain English
CP71C is the IRS's annual 'you still owe' statement combined with a passport warning. It is not a demand for immediate payment, but it does mean the debt is old enough that passport certification is a live risk. The IRS is telling you to resolve it before that happens.
Why the IRS sent you a CP71C
You have unpaid federal tax debt from a prior year that has not been resolved.
The balance is approaching or has crossed the seriously-delinquent threshold.
You have no active installment agreement, offer, or CNC status protecting the account.
What Happens If You Ignore Notice CP71C
Balance keeps accruing interest. If the debt crosses the seriously delinquent threshold ($59,000+ in 2024, indexed yearly), the IRS will issue CP508C and your passport becomes at risk.
Every day you wait, penalties compound, interest accrues, and your options shrink. The IRS does not negotiate well with silence — they escalate.
What To Do About Notice CP71C
Get into a formal IRS resolution (installment agreement, currently not collectible, or offer in compromise) before the passport certification triggers. Any active agreement protects passport eligibility.
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Get into a formal resolution now, before the passport certification (CP508C) fires — an active agreement blocks certification.
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If the debt is old, screen for Collection Statute Expiration Date (CSED) — some CP71C balances are within a year of expiring.
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Check whether any of the underlying penalties qualify for First-Time Abate or reasonable-cause abatement; interest on abated penalties refunds automatically.
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Confirm all currently required returns are filed — passport certification and collection alternatives both require compliance.
A Senior Tax Attorney's Take on CP71C
CP71C cases are often surprisingly winnable because the underlying debt is old. CSED analysis, penalty abatement, and OIC eligibility all improve with age of debt — several of our best OIC settlements start with an inbound CP71C call.
Call (877) 829-5267Costly Mistakes People Make With Notice CP71C
Ignoring CP71C because 'nothing has happened for years' — the passport warning is often the first sign that certification is coming.
Making small voluntary payments without a formal agreement, which does nothing to protect passport eligibility.
Assuming the 10-year collection statute has already expired without verifying with an account transcript.
IRS Notices Related to CP71C
These are the notices the IRS most often sends before, after, or alongside a CP71C. Read the related ones to understand where you are in the collection sequence.
Tax Resolution Services That Resolve a CP71C
Senior tax attorneys at McCauley Law Offices use these strategies to stop, settle, or unwind a CP71C notice.
Set up manageable monthly payment plans to pay off your tax debt over time.
Settle your tax debt for less than what you owe through IRS settlement programs.
Prove financial hardship to temporarily halt IRS collection activity.
Comprehensive strategies for resolving years of unpaid back taxes.
Primary Sources & Authority
We cite the underlying IRS publications and statutes so you can verify everything on this page.