IRS CP71C: Unpaid balance notice

CP71C. Unpaid balance notice.

The IRS says you received CP71C because you still have an unpaid balance on one of your tax accounts requiring attention. The notice also explains that the State Department can deny or revoke a passport for seriously delinquent tax debt.

General information from the Law Office of Alexander Powell, PLLC. It is not legal advice, and it is not a substitute for the notice itself.

On the paper

Confirm the tax year and current balance, including penalties and interest added since earlier notices.

Find the date printed on your notice or letter. The paper notice and the current official IRS instructions control, even where this page differs.

General next steps

Pay what you can now; the IRS notes penalties and interest stop growing when the balance is paid in full.
If you cannot pay in full, review the IRS payment-plan options.
If you believe the balance is wrong, gather your records and contact the IRS at the number on the notice.

Timing

The IRS frames this balance as requiring immediate attention. Any date printed on your notice controls.

What this page cannot tell you

This page cannot determine whether your debt meets the legal definition of seriously delinquent or whether passport action applies to you.

Official sources

If anything on this page differs from your notice or from current IRS instructions, follow the notice and the IRS.

Questions after reading the letter?

You can ask the Law Office of Alexander Powell, PLLC to consider a consultation about any IRS or tax letter. Requesting a consultation does not make Mr. Powell your lawyer, provide legal advice, or protect a deadline. Representation begins only after a conflict check, after the firm agrees to the matter, and after both sides sign a written engagement agreement.

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