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Your IRS CP71C Notice, Explained
Also called: Notice CP71C
Last reviewed 2026-07-12
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What this notice usually means
IRS Notice CP71C is a reminder that you still have an unpaid tax balance that needs immediate attention. It is more serious than a first reminder. If you do not pay or set up a payment plan, the IRS may file a Notice of Federal Tax Lien, which tells your creditors it has a claim on your property. The IRS may also assign your account to a private collection agency. The notice also warns about passport risk for seriously overdue tax debt. The IRS decides your tax account.
See every source line for this notice
“You received this notice because you still have an unpaid balance on one of your tax accounts and it requires your immediate attention.”
“we may file a Notice of Federal Tax Lien notifying your creditors we have a claim against your property, subject to any applicable Collection Due Process rights.”
“We may assign your account to a private collection agency.”
“The Fixing America’s Surface Transportation (FAST) Act generally prohibits the State Department from issuing or renewing a passport to a taxpayer with seriously delinquent tax debt.”
What to do now
- 1
Read your notice for the exact balance
Your CP71C notice lists the amount you owe. Use those numbers, not a general example on this page.
- 2
Pay in full if you can
Paying your full balance stops new interest and penalties from being added.
- 3
Set up a payment plan to avoid a lien
Paying what you can and setting up a payment plan can help you avoid a Notice of Federal Tax Lien.
- 4
Know that a private collection agency could get involved
The IRS can assign an unpaid account to a private collection agency. Legitimate agencies are listed on IRS.gov.
- 5
Call the IRS if you disagree
Call the toll-free number on your notice and have your records ready if you think the amount is wrong.
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CP71C does not list a set number of days to respond. The lien and collection agency risks it describes can follow if the balance stays unpaid and no payment plan is in place, so acting sooner lowers that risk.
We did not verify a general deadline for this letter. Your letter shows the real date.
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Sources
- IRSRetrieved 2026-07-12
Last reviewed 2026-07-12
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