Overview
Notice CP71C is an annual reminder notice of your balance due (taxes you owe), including tax, penalties, and interest. The notice provides information on potential denial of your passport application or renewal, as well as revocation of your current passport due to tax debt.
This annual notice is sent to remind you of your 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 (IRS) 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 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.
You can address your balance owed by determining 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 is an independent organization within the IRS. TAS helps taxpayers resolve problems with the IRS, makes administrative and legislative recommendations to prevent or correct the problems, and protects taxpayer rights. TAS helps all taxpayers (and their representatives), including individuals, businesses, and exempt organizations. You may be eligible for free TAS help if your IRS problem is causing financial difficulty, if you’ve tried and been unable to resolve your issue with the IRS, or if you believe an IRS system, process, or procedure just isn’t working as it should.
TAS has offices in every state, the District of Columbia, and Puerto Rico. To find your local advocate’s number:
Low Income Taxpayer Clinics (LITCs) assist individuals whose income is below a certain level who need to resolve tax problems with the IRS. They also provide education, outreach, and information on taxpayer rights to individuals who speak English as a second language. LITCs represent taxpayers in disputes before the IRS and courts and help taxpayers respond to IRS notices and correct account problems. Services are offered for free or a small fee. LITCs are independent from the IRS and TAS. For more information or to find an LITC near you, see the LITC Page or Publication 4134, Low Income Taxpayer Clinic List. You can also request Pub. 4134 by calling 800-TAX-FORM (800-829-3676).
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Taxpayer Roadmap
The taxpayer Bill of Rights is grouped into 10 easy to understand categories outlining the taxpayer rights and protections embedded in the tax code.
It is also what guides the advocacy work we do for taxpayers.
