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Notice CP71C is an annual reminder notice of your balance due (taxes you owe), including tax, penalties, and interest. The notice also provides information on the criteria for denial of your passport application/renewal or revocation of your passport due to tax debt.
This notice or letter may include additional topics that have not yet been covered here. Please check back frequently for updates.
This annual reminder notice is sent to remind you of your tax debt and inform you of your current balance of tax, penalties, and interest owed. This reminder notice is sent even if you have already worked with the IRS to address your balance through a payment plan or if the IRS has determined your balance is currently not collectible due to hardship.
The notice also explains that your passport application or renewal could be denied or your passport revoked as the result of the tax you owe.
You have a balance due on your tax account. This notice was sent to you to remind you of the balance due.
The first thing to do is to check the return address to be sure it’s from the Internal Revenue Service and not another agency.
If it’s from the IRS, the notice will have instructions on how to respond to the notice received and who to contact. If the notice is not from the IRS, visit I Got a Notice from the IRS for further details.
If you disagree with the notice, call the IRS at the toll-free number on the top right corner of your notice. Please have your paperwork (such as cancelled checks, amended return, etc.) ready when you call. See also Publication 5, Your Appeal Rights and How to Prepare a Protest If You Don’t Agree.
If you can’t pay the full amount by that date, you need to figure out what Payment Options might work for your situation and contact the IRS to set up a payment plan or discuss other ways to address your balance. If you have already addressed your tax debt through a Payment Plan or your balance has been placed in Currently Not Collectible status due to hardship you do not need to do anything. This is simply a reminder of the amount you owe.
Being proactive in addressing the tax debt may prevent additional penalty and interest charges and eliminate the need for the IRS to take action to collect the balance.
If you believe you have an acceptable reason for interest or a penalty to be removed or reduced, you may complete Form 843, Claim for Refund and Request for Abatement, or send a signed statement to the IRS explaining your reason why. For specific instructions, see Notice 746 Information About Your Notice, Penalty and Interest.
If you need more information about passport denial or revocation see Revocation or Denial of Passport in Cases of Certain Unpaid Taxes.
Understanding your Notice or Letter
For more specifics on your notice, visit Understanding your IRS Notice or Letter on IRS.gov.
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If you still need help
The Taxpayer Advocate Service (TAS) is an independent organization within the IRS that helps taxpayers and protects taxpayers’ rights. We can offer you help if your tax problem is causing a financial difficulty, you’ve tried and been unable to resolve your issue with the IRS, or you believe an IRS system, process, or procedure just isn’t working as it should. If you qualify for our assistance, which is always free, we will do everything possible to help you.
Visit www.taxpayeradvocate.irs.gov or call 1-877-777-4778.
Low Income Taxpayer Clinics (LITCs) are independent from the IRS and TAS. LITCs represent individuals whose income is below a certain level and who need to resolve tax problems with the IRS. LITCs can represent taxpayers in audits, appeals, and tax collection disputes before the IRS and in court. In addition, LITCs can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Services are offered for free or a small fee. For more information or to find an LITC near you, see the LITC page on the TAS website or Publication 4134, Low Income Taxpayer Clinic List. This Publication is also available online at www.irs.gov or by calling the IRS at 1-800-829-3676.
Notice CP71c, Taxes Still Owed – Annual Reminder – Your Passport May be Denied or Revoked
