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IRS CP71C: Annual Reminder of Balance Due
Straight answer: A CP71C is the annual statement the IRS must send while you have an unpaid balance. It restates the debt with accrued penalties and interest. It is not a new enforcement action — but it means the debt is alive and growing.
Is there a deadline for a CP71C?
No new deadline, but treat it as a checkpoint: the balance shown includes another year of compounding.
What should I do right now?
- Check whether the collection statute expiration date (CSED — generally 10 years from assessment) is approaching; the notice arriving annually means the clock is running.
- If you're in an installment agreement or hardship status, verify it's still active.
- If nothing is arranged, use this as the trigger to set something up before enforcement resumes.
The costly mistake people make with a CP71C
Treating annual receipt as proof the IRS 'isn't pursuing it.' Passive periods end without warning, often via a CP504.
Do I need professional help with a CP71C?
Worth a consult if the debt is old — CSED analysis sometimes reveals debts that expire soon, which changes the whole strategy.
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