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IRS Notices CP71, CP71C and CP71D: Unpaid Balance Reminders

By the Tax Relief Answers editors · Sources checked November 3, 2026 · How we check

The short answer

CP71, CP71C and CP71D are reminders that you still have an unpaid balance on one of your IRS tax accounts. Each one also explains that the State Department can deny or revoke a passport for seriously delinquent tax debt. None of them is a levy notice. CP71C and CP71D add that the IRS may file a Notice of Federal Tax Lien, subject to any Collection Due Process rights, and may assign your account to a private collection agency. Sources: IRS, CP71, IRS, CP71C and IRS, CP71D, each reviewed by the IRS on August 27, 2026 and checked by us on November 3, 2026.

The CP71 notices compared

The IRS pages do not say how often these reminders are sent, and none of them sets a number of days. Use the amount and any date printed on your notice. CP71A and CP71H have their own IRS pages (CP71A, CP71H).

Where it sits in the collection sequence

1. Bill: CP14.
2. Reminders: CP501 and CP503.
3. Notice of Intent to Levy: CP504.
4. Final notice with hearing rights: LT11 or Letter 1058.

A CP71 reminder is not a step in that ladder; it tells you a balance is still open. The legal steps that let the IRS levy wages or bank accounts still require the hearing notice first (26 U.S.C. 6330).

Steps

1. Check whether you already paid. The IRS says payments can take up to 21 days to post; if you paid in full within that time, disregard the notice.
2. If you have an approved payment plan, keep paying under it. If you applied and are waiting, the IRS suggests paying as much as you can now.
3. If you can pay, pay online or mail a check in the envelope with the bottom part of the notice.
4. If you cannot pay in full, pay what you can and apply for an IRS payment plan online, by mail or by calling the number on the notice.
5. If you face financial hardship, the IRS says it may temporarily delay collection; see Currently Not Collectible status. The IRS also points to an offer in compromise as a possible option if you cannot pay the full amount.
6. If you disagree, call the number on the notice with proof that you paid or do not owe the tax.

Common mistakes

• Treating CP71 as a final notice. It is a reminder; the IRS page does not mention a levy.
• Ignoring the passport paragraph. It applies only if your debt is certified as seriously delinquent; see CP508C and our passport guide.
• Hanging up on a private collection agency call after CP71C or CP71D without checking. The IRS says it may assign accounts to those agencies; verify the contact through our guide to checking an IRS letter or call.
• Thinking the debt stops growing in non-collectable status. CP71A says interest and the late payment penalty still apply.

The CP71 pages themselves point to Low Income Taxpayer Clinics, which can represent low-income people before the IRS for free or a small fee and help people who speak English as a second language.

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