IRS CP71C Notice: An Unpaid Balance Needs Attention
Notice Instructions: Act promptly and follow the instructions on your own notice.
A reminder is an opportunity to check the account and decide what comes next.
CP71C reminds you that a tax account still has an unpaid balance. It also explains possible passport consequences of seriously delinquent tax debt.
Read The IRS Guidance For CP71C · Source checked October 11, 2026.
What to Check Next
- Step 1: Compare the balance and payment history with your records. Contact the IRS if you disagree.
- Step 2: If you paid in full within the last 21 days, check your IRS online account; the payment may still be posting. Continue payments under an approved installment agreement.
- Step 3: If a balance remains, consider payment arrangements. Financial hardship may support a temporary collection delay; eligibility depends on your circumstances.
Common Questions About CP71C
- Is CP71C An Estimated Tax Penalty Notice?
- It is an unpaid-balance reminder, rather than a notice specifically assessing an estimated tax penalty.
- Does CP71C Mean My Passport Has Already Been Revoked?
- The notice explains potential passport consequences. Its general warning is not proof that the State Department has revoked your passport.

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