On the paper
Read the tax periods listed, the total the IRS now shows, and the paragraph about certification of seriously delinquent tax debt to the State Department.
Look for whether the notice says the debt has been certified to the State Department or only describes certification as possible. Those are different statuses. A certification already made affects passport applications and renewals, and it is reversed through a defined process rather than by paying attention to the notice.
Find the date printed on your notice or letter. The paper notice and the current official IRS instructions control, even where this page differs.
Where this notice comes from
The IRS sends CP71C once a year for accounts with an open balance. For taxpayers whose accounts have been quiet, it is often the only mail they receive about the year in question.
The passport language traces to the seriously delinquent tax debt certification the IRS makes to the State Department. Certification follows from the size of the debt and the collection steps already taken, not from this notice.
Because the notice is annual, the balance it shows reflects a full year of accrual. A reader comparing it against an older notice should expect the difference to be substantial even where nothing else about the account has changed.
General next steps
- Add up the periods listed and compare the total with the last statement you received.
- If the passport paragraph applies to you, read the IRS page on passport certification linked below before you travel or apply.
- If you want the balance resolved, review the collection alternatives the IRS publishes and the filing requirements attached to them.
Timing
The IRS page for CP71C, checked September 10, 2026, gives no general period. It notes that payments can take up to 21 days to post to an account, which matters when a payment and a notice cross. The date printed on the notice controls; do not calculate a deadline from this page.
What CP71C does not mean
CP71C is not a new assessment and not a collection action. It restates what the account already shows. It also does not mean the account is dormant. An account can be in a temporary delay of collection status and still generate this annual statement, and the statement does not end that status or start a new one.
What this page cannot tell you
This page cannot tell you whether your debt has been certified as seriously delinquent or what a certification means for a pending passport application.
How do I respond to an IRS collection notice?
Read the paper notice first. Identify the letter code, the assessed balance, and any date printed on it. Read How do I respond to an IRS collection notice?.
IRS collections
This letter involves an unpaid IRS balance or a collection action. Read IRS collections.
Official sources
If anything on this page differs from your notice or from current IRS instructions, follow the notice and the IRS.
Common questions
Does CP71C mean my passport is affected?
Not by itself. The notice describes the certification of seriously delinquent tax debt to the State Department. Whether a certification has been made for your account is a fact about the account, and the IRS publishes the criteria and the reversal process separately.
I am in a payment plan. Why did I get this?
The annual statement goes out on accounts with an open balance, including accounts under an agreement. The statement does not change the agreement. Compare the balance shown with what your plan projected for this point.
I paid last month and the notice does not show it.
The IRS states that payments can take up to 21 days to post. A notice printed before a payment posts will show the older figure. Keep the payment confirmation with the notice.