IRS NOTICE REFERENCE
Understanding your CP71D 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
- CP71D
- 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
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.
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-cp71d-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)