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
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 You Should Do Right Now
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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Do not call the IRS phone number on the notice until you've spoken with an attorney — anything you say can be used against you.
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Gather every page of the notice plus any prior IRS correspondence about the same tax year.
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Call a senior tax attorney (not just any CPA or preparer) so attorney-client privilege protects the conversation.
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Respond before the deadline — even a properly filed request for an extension or hearing buys you protection.
Why a Tax Attorney — Not a "Tax Relief" Company
Your conversations are legally protected. CPAs and enrolled agents do not have this protection in criminal or sensitive matters.
Our attorneys have negotiated thousands of cases. We know which IRS agents to call and what arguments actually work.
Properly filed responses can immediately pause levies, garnishments, and asset seizures while we negotiate.
If your case escalates to Tax Court, U.S. District Court, or criminal exposure, we can represent you there. Most firms cannot.
Costly Mistakes People Make With Notice CP71C
Assuming it's a mistake and throwing it away — the IRS computers move on whether you respond or not.
Paying the amount listed without verifying it — the IRS is wrong more often than people realize.
Calling the IRS without preparation and admitting facts that worsen the case.
Signing a payment agreement that locks in penalties you could have abated.
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.