IRS NOTICE REFERENCE
Understanding your CP71C notice
You received this notice because you still have an unpaid balance on one of your tax accounts and it requires your immediate attention. This notice also explains the U.S. Department of State’s ability to deny or revoke a…
General information only. Not legal or tax advice.
Notice details
- Notice code
- CP71C
- Category
- Installment agreement and collection alternatives
- Severity tier
- Tier 2 — Action or response expected. The IRS has taken or proposed an action and expects a response or payment.
- Governing law
- §6159 (Internal Revenue Code section)
- Source
- IRS.gov — Understanding Your IRS Notice
What this notice is
You received this notice because you still have an unpaid balance on one of your tax accounts and it requires your immediate attention. This notice also explains the U.S. Department of State’s ability to deny or revoke a passport if you have seriously delinquent tax debt .
Source: IRS.gov. Reproduced for reference. General information — not legal or tax advice.
What the IRS says to do
Pay your unpaid balance. Interest and applicable penalties stop being added as soon as you pay your balance in full. Pay the amount you owe online . It's fast, secure, and you'll receive instant confirmation of your payment. Sign in to your account to view the amount you owe. Mail your payment in the envelope we sent if you can't pay online. Include the bottom part of the notice to make sure we correctly credit your account. Pay as much as you can now even if you can't pay the full amount you owe. Set up a payment plan to pay the remaining balance over time. You may qualify for a payment plan by applying online through the Online Payment Agreement Tool . You'll receive immediate notification if your payment plan is approved. Mail your installment agreement PDF or call us at the toll-free number on your notice if you can't apply online. IRS may temporarily delay collection if you're facing financial hardship until your situation improves. Under certain circumstances, an Offer in Compromise allows you to settle your tax debt for less than the full amount you owe. This may be a legitimate option if you can't pay your full tax liability or doing so creates a financial hardship. Access the Offer In Compromise Pre-Qualifier Tool to see if you qualify.
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 5.14.1 — 5.14.1 Securing Installment Agreements
- IRM 5.14.5 — 5.14.5 Streamlined, Guaranteed and In-Business Trust Fund Express Installment Agreements
- IRM 5.14.2 — 5.14.2 Partial Payment Installment Agreements and the Collection Statute Expiration Date (CSED)
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-cp71c-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)