What this notice is about We sent you this notice because you still have an unpaid balance on one of your tax accounts and it requires your immediate attention. This notice also explains the U.S. Department of State’s ability to deny or revoke a passport if you have seriously delinquent tax debt. What you need to do Pay your unpaid balance. Interest and applicable penalties stop being added as soon as you pay your balance in full. Pay the amount you owe online. It's fast, secure, and you'll receive instant confirmation of your payment. Sign in to your account to view the amount you owe. Mail your payment in the envelope we sent if you can't pay online. Include the bottom part of the notice to make sure we correctly credit your account. Pay as much as you can now even if you can't pay the full amount you owe. Set up a payment plan to pay the remaining balance over time. You may qualify for a payment plan by applying online through the online payment agreement tool. You'll receive immediate notification if your payment plan is approved. Mail your installment agreement PDF or call us at the toll-free number on your notice if you can't apply online. IRS may temporarily delay collection if you're facing financial hardship until your situation improves. Under certain circumstances, an offer in compromise allows you to settle your tax debt for less than the full amount you owe. This may be a legitimate option if you can't pay your full tax liability or doing so creates a financial hardship. Access the offer in compromise Pre-Qualifier Tool to see if you qualify. What if I don’t respond? Interest will continue to accrue on your account and additional penalties may apply. Future tax refunds may be offset until your balance is paid. The U.S. Department of State may revoke your passport or decline to issue or renew a passport if you are certified as having seriously delinquent tax debt. Frequently asked questions Am I charged interest on the money I owe? Yes, interest accrues on your unpaid balance until you pay it in full. Do I receive a penalty if I cannot pay the full amount? Yes, you receive a late payment penalty. What happens if I cannot pay the full amount I owe? You can arrange to make a payment plan with us if you cannot pay the full amount you owe. What if I sent a payment and/or established an installment agreement? (added Aug. 24, 2024) Payments you make can take up to 21 days to post on your account. If you paid your balance in full within the last 21 days, please disregard the CP71 you received. Sign in to "your online account" and see "View Balance Details" to see your balance and payment history. If you have an approved installment agreement, continue making payments per that agreement. If you applied for an installment agreement, but haven't been approved, pay as much of your balance as you can now to stop additional interest and applicable penalties from adding to your balance. Why would my passport be denied or revoked? (added Aug. 24, 2024) The Fixing America's Surface Transportation (FAST) Act generally prohibits the State Department from issuing or renewing a passport to a taxpayer with seriously delinquent tax debt. Additional information on passport certification is available at IRS.gov/passports. What if I disagree? (added Aug. 24, 2024) If you disagree with this notice, call the toll-free phone number located on your notice. So we can best assist you, please have your paperwork (e.g., such as information indicating you've paid this debt or don't owe the tax) ready when you call. What if I need help? (added Aug. 24, 2024) Tax professionals who are independent from the Internal Revenue Service (IRS) may be able to help you. Low Income Taxpayer Clinics (LITCs) can represent low-income persons before the IRS or in court. LITCs can also help persons who speak English as a second language. Any services provided by an LITC must be for free or a small fee. See if you qualify for help from a low income taxpayer clinic. Helpful information Notify us of a change in your home mailing address by submitting Form 8822 by mail. Learn more about the collection process in Publication 594, The IRS Collection Process PDF Find information about interest rates on underpayment and overpayment of taxes in Notice 746, Information About Your Notice, Penalty and Interest PDF Understand your obligations as a taxpayer in Publication 2105, Why Do I Have to Pay Taxes? PDF Tips for future filing and payment compliance If you don't pay enough tax during the year, you may have to pay a penalty. To avoid penalties and having future refunds offset, consider adjusting your withholding. If you don't pay your tax through withholding, or don't pay enough tax through withholding, you might have to pay estimated tax. For more information, see Publication 505, Tax Withholding and Estimated Tax PDF. Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions that you may qualify for. In many cases you can file for free. Learn more about e-file. Reference tools Publication 1, Your Rights as a Taxpayer Publication 594, The IRS Collection Process PDF Publication 1660, Collection Appeal Rights PDF Notice 746, Information About Your Notice, Penalty and Interest PDF Paying your taxes Full list of tax forms and instructions Need help? You can authorize someone to represent you before the IRS or inspect and/or receive confidential tax information. You may be eligible for free help from the Taxpayer Advocate Service (TAS). See if you qualify for help from a Low Income Taxpayer Clinic. You can request a copy of your notice or letter in Braille or large print. If you can’t find what you need online, call the telephone number on your notice or letter.
