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IRS notice decoder · Bills for a balance due

CP71D: a yearly reminder of an unpaid balance (with a revenue officer)

A CP71D is a yearly reminder of an unpaid tax balance. If a revenue officer already has your case, contact them about payment options.

By the Carry Forward Learning team Reviewed by Hunter Nottingham, JD, CPA

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CheckedOct 19, 2026

What a CP71D means

A CP71D reminds you that a balance on one of your tax accounts is still unpaid. Unlike the CP71C, the IRS page starts with a step for people already working with a revenue officer: contact that officer about payment options. source 1

It also explains that the State Department may deny or revoke a passport for seriously delinquent tax debt. source 1

The date that counts

The IRS says the balance needs immediate attention. If a revenue officer has the case, contact them. source 1

Why people get one

  • A balance from an earlier period is still unpaid. source 1

First steps

  1. If you're working with a revenue officer, contact them first. source 1
  2. Check the balance in your IRS online account, typed in yourself. source 1
  3. Pay in full, or pay what you can and apply for a payment plan. source 1
  4. If you disagree, call the number on the notice with your paperwork ready. source 1

What not to do

  • Don't go around the revenue officer assigned to your case.
  • Don't pay through a link or phone number in an unexpected email or text. Use irs.gov, typed in yourself.
  • Related CP71C The same reminder without an assigned revenue officer.

Keep reading

Questions

What if I don't respond?

The IRS says it may file a federal tax lien or assign the account to a private collection agency, and interest keeps accruing. source 1

Sources

  1. IRS, Understanding your CP71D notice (external site) checked Oct 19, 2026

Every rule on this page comes from the IRS page in the list, read on the date shown. Your notice itself is the final word on its own dates and amounts.