IRS Notice CP71: Annual Balance Due Reminder

What does an IRS CP71 notice mean?

A CP71 is an annual statement reminding you of an outstanding tax balance, including accrued penalties and interest. It is typically issued for accounts that are not in active collection — for example, balances in Currently Not Collectible status — to keep you informed that the debt still exists.

Why did you receive a CP71?

You have an unpaid balance that the IRS is required to remind you of yearly, even though it may not be pursuing immediate collection.

How to respond to a CP71 notice

Review the balance for accuracy. If you can pay or set up an installment agreement, doing so stops interest from growing. If you cannot pay, confirm or request Currently Not Collectible status, or explore an Offer in Compromise. If the balance looks wrong, contact the IRS with documentation.

What happens if you ignore it?

Interest and penalties continue to accrue and the statute-of-limitations clock on collection keeps running. The IRS may resume active collection if your financial situation improves.

Common resolutions

• Pay the balance
• Set up a payment plan
• Check eligibility for Currently Not Collectible status

Related IRS notices

• CP71A — Annual Reminder — Currently Not Collectible
• CP14 — Balance Due
• CP501 — Reminder of Balance Due