CP71· Collection / payment due
CP71 — Annual reminder of unpaid balance
- Category
- Collection
- Urgency
- Date on notice
- Response window
- see notice
- Key form
- Form 9465
Respond by the date printed on your individual notice.
Why the IRS sent this
Unpaid balance that remains open at year-end.
Response window
The IRS detail page for CP71 does not state a fixed day count. The response-by date is printed on your individual notice — read the date at the top-right corner.
What to do
Required action
Pay in full, set up a payment plan, request hardship status, or consider an offer in compromise.
Key form: Form 9465 — verify the current revision on irs.gov/forms-pubs before filing.
Appeal path
Informal — call the IRS
Informal — call the IRS at the number on the notice. Taxpayer Advocate Service and Low Income Taxpayer Clinics may assist.
Notes from the primary source
CP71 is informational; it does not by itself trigger CDP rights or new collection action. The CP71 detail page itself references the FAST Act passport-revocation framework — primary-sourced.
Go deeper
Educational pillars for this notice
Calm-corrective
Only the IRS can resolve your notice
We are not a CPA firm, not a law firm, not an Enrolled Agent firm, and not affiliated with the IRS. We don't accept payments on your behalf, settle your debt, or call the IRS for you. What we do: explain what your notice means, point you to the right IRS form, cite the statute that authorizes the action, and surface the appeal path. Then you call the number on the notice, file the form, or hire a licensed professional.
Related notices
Likely next or sibling codes
- CP14First IRS bill telling you a balance is owed for a specific tax year. The notice states the…
- CP503Second reminder that a balance is still owed and prior notices have gone unanswered.
- CP521Reminder that an installment-agreement payment is due.
- CP501First reminder that a balance is still owed after a previous balance-due notice went unanswered.
- CP504Notice of intent to levy: if the balance is not paid immediately, the IRS may seize state tax…
- LT11Final Notice of Intent to Levy and notification of your right to a Collection Due Process (CDP)…
Source
Verified against the official IRS detail page on irs.gov/individuals/understanding-your-cp71-notice. Always re-verify against the IRS page before acting.