IRS Notice CP71C: Annual Balance Reminder
The annual statement of what you still owe. It is not an enforcement letter, but it means the debt and the interest clock are alive.
- Respond within
- none stated
- How urgent
- Attend to it
- Appeal rights
- Not with this notice
How long you have
This notice does not state a response deadline, but the balance behind it keeps growing.
The IRS's own guidance on any notice is short: “If we ask you to respond, act by the due date.”
What we do with a CP71C
A good prompt to check the CSED clock. Sometimes the smartest move is a resolution; sometimes it is strategic patience. We do the math.
This page is general information, not advice on your specific matter. An Enrolled Agent has to read your actual notice and your transcripts before telling you what to do about it.
Related notices · Balance due and collection
- CP14Balance Due
- CP501First Reminder of Balance Due
- CP503Second Reminder of Balance Due
- CP504Notice of Intent to Levy
- CP504BIntent to Levy · Business
- LT11Final Notice of Intent to Levy (also Letter 1058)
- CP90Final Notice of Intent to Levy
- CP91Intent to Levy Social Security
- CP92Levy on State Refund (also CP242)
- CP523Installment Agreement Default
- CP508CPassport Certification
- CP40Private Collection Assignment
- LT38Collection Restart Notice
- Letter 3172Federal Tax Lien Filed
- Letter 725-BRevenue Officer Appointment
The next step
Decoded your CP71C? Now let's answer it.
Send us the actual notice. A licensed Enrolled Agent will review it free of charge, confidentially, the same week.