What this IRS notice code means, and what to check before you reply.
Start with these steps before you reply.
Read the notice carefully and note any deadline. Gather returns, notices, and payment records. Book a free strategy session before responding if the amount is large, unclear, or collection language appears.
Issued to remind the taxpayer of a balance of tax due. Notice is generated for (1) modules in status 23 with a module balance of $25.00 or more and (2) module in status 22 with an unreversed TC 530 with closing code 09 and module balance of $25.00 or more.
CP771 is in our IR Manual catalog. Official wording is dense — we translate it for business owners and individuals and map realistic next steps.
Every notice in this library, sorted the way the IRS numbers them.