A CP71C notice is an annual reminder of an unpaid balance that also warns about potential passport denial or revocation.
What Triggered This Notice
Per IRS.gov: “You still have an unpaid balance on one of your tax accounts and it requires your immediate attention.”
Your Deadline
No fixed date is printed — the notice describes the debt as requiring “immediate attention,” but it is typically sent annually as a status reminder rather than a new enforcement trigger.
What Happens If You Miss It
The IRS may file a Notice of Federal Tax Lien, assign the account to a private collection agency, and interest/penalties continue accruing. If the balance qualifies as seriously delinquent, your passport may be denied or revoked under the FAST Act — see CP508C.
What To Do
Pay online or by mail, set up a payment plan, request a hardship collection delay, or apply for an Offer in Compromise to settle for less than owed.
Source: IRS.gov — Understanding Your CP71C Notice
See financing options built specifically for this situation.
Learn About Your Options →