Educational notice: This page explains, in general terms, what an IRS CP71 notice is and why someone might receive it. It is not tax advice and is not affiliated with or endorsed by the IRS.

CP71 notice explained (What it means when the IRS says you still owe)

CP71 notice explained: A CP71 notice is commonly described as an annual reminder that the IRS still has a balance due on your account. In plain English, it often reads like: “We still show an unpaid amount. Here is your current balance and how to pay.” It can feel repetitive and frustrating, but it usually exists because the debt is still open.

This page explains what CP71 is, how it fits into the balance-due world, why you might get it even if you’re making payments, and how it differs from late-stage levy letters like LT11, CP90, and Letter 1058. Everything here is educational and general.

What Is a CP71 Notice (Plain English)?

CP71 is generally understood as a periodic notice the IRS sends when a tax debt remains unpaid. It often summarizes the balance the IRS currently shows, along with payment options and contact information.

The biggest thing to understand is this: CP71 usually isn’t the first “bill.” It’s more like a recurring “your balance is still here” reminder.

Takeaway: CP71 is often a recurring reminder notice about an unpaid IRS balance.

How CP71 Is Different From CP14 (The First Bill)

A CP14 notice is commonly the first balance due notice. That’s usually the first time many people realize the IRS believes money is owed for a specific tax period.

CP71, on the other hand, is commonly sent when the debt is still unresolved after the account has been open for a while. Think “first bill” versus “annual reminder.”

Takeaway: CP14 often starts the balance-due conversation; CP71 often shows up later as a reminder.

How CP71 Fits Into Balance Due Letters

Many people see multiple letters that get progressively more urgent. CP71 isn’t always part of the “CP14 → CP501 → CP503 → CP504” sequence, but it is connected to the same basic theme: an unpaid balance due.

If you want the overall map of the balance-due letters, start here: IRS balance due letters explained

And here are the common “reminder chain” pages on your site:

Takeaway: CP71 is still “balance due” territory, even if it doesn’t look like the earlier reminder notices.

Why Would You Get CP71 If You’re Already Paying?

This is one of the most common questions. People get CP71 and say, “But I’m on a payment plan,” or “I already sent money.”

In general, a reminder notice can still generate as long as the account shows a remaining balance. Payments may take time to post, interest and penalties may continue to add, or the account may include multiple tax periods. (This is a general explanation, not a diagnosis of any one situation.)

Takeaway: CP71 can show up even during payments because the IRS system may still show an open balance.

Does CP71 Mean the IRS Is About to Levy My Bank Account?

Usually, CP71 is described as a reminder notice, not a “final notice of intent to levy” letter. That said, any open balance can escalate if it stays unresolved.

If you want the simple definition of levy, start here: What is an IRS levy?

And if you’re specifically worried about what the IRS can take, these pages answer the common fears:

Takeaway: CP71 is commonly a reminder, but the safest move is to treat it as “this balance is still open.”

CP71 vs LT11 / CP90 / Letter 1058 (How to Tell the Difference)

People lump all IRS letters together, but the wording tells you what category you’re in. Reminder letters like CP71 are different from late-stage levy warning letters.

If your letter uses “final notice” language or “intent to levy” wording, these pages are the closest match:

Takeaway: CP71 is typically “reminder” language; LT11/CP90/1058 are more “deadline/rights/levy” language.

Does CP71 Mean You’re Being Audited?

Usually no. CP71 is generally in the collections/balance-due world, not the audit world. If you want the plain-English difference, see: Does an IRS letter mean an audit?

Takeaway: CP71 is usually about an existing balance, not an audit of your return.

Liens and CP71 (Related, But Not Always Immediate)

A lien is a legal claim tied to property when a tax debt is unpaid. Liens are usually discussed when collections escalates.

If you want the clean definition: What is an IRS lien? and the deeper page: Notice of Federal Tax Lien explained

Takeaway: CP71 doesn’t automatically mean a lien was filed, but long-term unpaid balances are what lead people into lien topics.

What Happens If You Ignore CP71?

Even if CP71 looks like “just another reminder,” ignoring IRS letters is rarely helpful. It can lead to more notices, more urgency, and less clarity over time.

Here’s your simple explanation page: What happens if you ignore an IRS letter?

Takeaway: CP71 is worth taking seriously because it confirms the IRS still shows an unpaid balance.

How Long Does the IRS Have to Collect a Tax Debt?

Timing questions come up a lot once a balance stays open. In many cases, the IRS collection period is commonly described as 10 years after assessment (with some situations affecting timing).

Here’s the simple overview: How long does the IRS have to collect a tax debt?

Takeaway: CP71 often makes people ask timing questions because it’s a reminder that the balance is still active.

Real-World Example (Why CP71 Shows Up Out of Nowhere)

Someone gets a CP14 bill, pays part of it, and plans to finish “later.” They may get reminder letters like CP501 and CP503.

Months later (or even the next year), CP71 shows up as a “still due” reminder. That’s when the person says, “Why am I still getting letters?” and starts searching “CP71 notice explained.”

Takeaway: CP71 often appears later as a reminder when the IRS still shows a remaining balance.

Helpful Related Pages

Frequently Asked Questions

What is a CP71 notice?

CP71 is commonly described as a periodic (often annual) reminder that the IRS still shows a balance due on your account. It usually summarizes the current amount and payment options.

Does CP71 mean the IRS is about to levy me?

CP71 is usually a reminder notice, not a final levy notice. If your letter uses “final notice” or “intent to levy” wording, compare it to: Final Notice of Intent to Levy explained.

Why did I get CP71 if I already paid something?

In general, CP71 can still generate if the IRS system shows a remaining balance, if payments are still posting, if interest/penalties continued to add, or if multiple periods are involved. (General explanation only.)

Is CP71 the same as CP14?

No. CP14 is commonly the first balance due notice (the “first bill”). CP71 is commonly a later reminder that the balance is still open.

Does CP71 mean I’m being audited?

Usually no. CP71 is generally connected to a balance due, not an audit. See: Does an IRS letter mean an audit?

How long does the IRS have to collect a tax debt?

In many cases, the collection period is commonly described as 10 years after assessment (with some situations affecting timing). See: How long does the IRS have to collect a tax debt?

Should someone talk to a professional?

If someone needs advice specific to their situation, a licensed tax professional (EA/CPA/attorney) can review the notice and account details. This site is for education, not personalized advice.

This page is for general educational purposes only and does not provide tax or legal advice. WhatThisIRSLetterMeans.com is not affiliated with the IRS or any government agency.