IRS NOTICE REFERENCE
Understanding your CP71A notice
We’re reminding you of an outstanding balance on your account. Your account will remain in non-collectable status until your financial situation changes.
General information only. Not legal or tax advice.
Notice details
- Notice code
- CP71A
- Category
- Balance due and collection
- Severity tier
- Tier 2 — Action or response expected. The IRS has taken or proposed an action and expects a response or payment.
- Governing law
- §6303; §6321 (Internal Revenue Code sections)
- Source
- IRS.gov — Understanding Your IRS Notice
What this notice is
We’re reminding you of an outstanding balance on your account. Your account will remain in non-collectable status until your financial situation changes.
Source: IRS.gov. Reproduced for reference. General information — not legal or tax advice.
What the IRS says to do
If your financial situation hasn’t changed, you don’t need to do anything at this time. Continue filing your taxes timely to let us know if your financial situation changes.
This is the IRS’s own guidance reproduced from the IRS notice page. It describes the IRS’s process — it is not legal or tax advice from TaxRiskOS.
Governing IRS procedure (Internal Revenue Manual)
The IRS’s own internal procedures for handling this notice type are documented in the Internal Revenue Manual:
- IRM 5.19.1 — 5.19.1 Balance Due
- IRM 5.19.4 — 5.19.4 Enforcement Action
- IRM 5.1.1 — 5.1.1 Miscellaneous Collection Procedures
Reference to published IRS procedure. General information — not legal or tax advice.
Official IRS reference
Read the official notice page on IRS.gov: https://www.irs.gov/individuals/understanding-your-cp71a-notice
Related tools
TaxRiskOS is workflow software for practitioners — it captures the notice, computes the deadline, surfaces the escalation tier, and builds a document checklist. It documents process; it does not give advice or draft responses.
Check this notice’s deadline (free tool)