Reviewed by Main AI · Updated July 2026
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: the IRS can generally 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.
Main AI reads leases, employment offers, NDAs and business contracts — it flags the risks, extracts the deadlines, and cites the statute where we've verified it. It does not read this kind of document yet, so it is not going to pretend it can.
See what Main AI reads →