Balance due & the collection ladder
An annual reminder: you still owe a balance from an earlier year, and the IRS sends this about once a year so the debt doesn't go quiet.
Routine
An annual reminder: you still owe a balance from an earlier year, and the IRS sends this about once a year so the debt doesn't go quiet.
Why you got it: An assessed balance remains unpaid; the IRS keeps older balances on an annual reminder cycle.
Not a new bill and not a new deadline. Its real use is the date math: it tells you the debt is old enough that the 10-year collection clock (the CSED) is worth understanding before you pay anyone to 'help'.
Your first move: Check the tax year and the amount against your records — then learn where that year's 10-year collection deadline sits before deciding anything.
The clock on this letter: No new response deadline on this notice.
CP71/CP71C is a reminder, not a demand with a window. The clock that matters is the Collection Statute Expiration Date: generally 10 years from assessment (26 U.S.C. 6502), paused by certain events (a pending offer, a CDP hearing, bankruptcy).
For an old balance, the CSED may matter more than the amount. Don't sign anything that extends it (like some offers or partial-pay agreements) without understanding that.
If the 10 years have far to run, a plan or offer settles it on your terms.
Only sensible if you understand the clock and the risks; drifting is not the same as deciding.
Nothing is due back on this notice itself; any payment or plan uses the normal channels.
Old-debt scams exist precisely because these debts are old. Verify the balance and year in your IRS online account or on a transcript.
The balance stays collectible until its 10-year date passes — interest keeps running — and enforced collection can resume if the account becomes active again.
Where this sits on the ladder: This letter stands on its own track — see the collection ladder for the enforcement road.
One payment. No subscription. Yours to keep — every notice, every letter, every script.