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CP92 notice: what it means and what to do
Got an IRS CP92 notice? Here is what it means, your deadline, what to check before you answer, and how to reply. Check your own letter free: it stays on your phone.
Check my CP92 notice freeWhat the IRS says this notice is about
We levied your state tax refund for unpaid taxes and are informing you of your right to a Collection Due Process hearing PDF .
What you need to do
- Read your notice carefully ― it explains our actions.
- Pay what you owe.
- Request a payment plan if you can't pay the full amount you owe.
Your deadline
Answer by the date printed on your notice. If there is no date, answer as soon as you can, and call the number on the notice if you need more time.
What to check before you answer
You may be able to remove the penalties
If you had no penalties in the 3 tax years before, filed all required returns, and paid or arranged to pay the tax, the IRS First-Time Abatement policy can remove failure-to-file and failure-to-pay penalties. You can ask in writing or by phone.
Cannot pay it all now? Ask for a payment plan
You can apply for a payment plan on irs.gov. Interest keeps running until the balance is paid, so pay what you can now.
Is this letter really from the IRS?
The IRS writes first by mail. A real letter shows a notice or letter number, your name and part of your tax ID number. The IRS does not ask for payment by gift card, crypto or wire transfer. If in doubt, sign in to your IRS online account, where many notices are listed.
You may want to
- Learn about payment plans and installment agreements . Learn about Offers in compromise .
- Learn about a temporary delay on collection .
- Learn about Form 2848, Power of Attorney and Declaration of Representative , to allow someone (such as an accountant) to contact us on your behalf.
Common questions
What should I do if I disagree with the notice? (updated Nov. 5, 2024)
You can request a Collection Due Process hearing using Form 12153, Request for a Collection Due Process or Equivalent Hearing PDF . Submit your documents using the Document Upload Tool and enter the access code located on your notice.
If you can’t use the Document Upload Tool , you can mail your documents to the address on your notice.
Why should I request a Collection Due Process hearing? (updated Nov. 5, 2024)
A Collection Due Process hearing give you the opportunity to appeal the levy and address any other issues you may have with your tax situation.
What happens if I can't pay what I owe immediately? (updated Nov. 5, 2024)
Contact us to discuss your options because you may be prevented from receiving or renewing your United States passport. Visit revocation or denial of passport for seriously delinquent tax debts for more information.
How can I request a payment plan? (added Nov. 5, 2024)
Call us at the toll-free number on your notice to discuss payment options or learn more about payment plans .
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