A CP71C is an annual reminder that you still owe a federal tax balance. It restates the amount due and often mentions that seriously delinquent tax debt can lead the State Department to deny or revoke a passport. It’s a reminder, not a new levy, but the passport warning is real.
The IRS sends a CP71C once a year to remind you of a balance that remains unpaid, even if your account is currently in a status like Currently Not Collectible. The notice restates what you owe with accrued penalties and interest. Its distinctive feature is the passport language: under federal law, the IRS can certify “seriously delinquent” tax debt to the State Department, which can then deny a passport application or renewal — so this reminder is worth acting on if travel matters to you.
Yes. For debt the IRS certifies as seriously delinquent, the State Department can deny or revoke a passport. Resolving the debt or entering an approved payment arrangement generally reverses the certification.
It’s an annual reminder rather than a levy notice, so it’s less immediately urgent — but the balance is real, interest keeps growing, and the passport consequence can matter a lot depending on your situation.
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