VALID › Notice Library › CP92 notice
In the IRS’s own words · not reviewed by VALID
CP92 notice explained, in the IRS’s own words
We levied your state tax refund for unpaid taxes and are informing you of your right to a Collection Due Process hearing PDF.
Read the full CP92 page on irs.gov ↗
What 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.
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.
What should I do if I disagree with the notice?
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?
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?
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?
Call us at the toll-free number on your notice to discuss payment options or learn more about payment plans.
What to do next
- Write down the date on the letter today.
- Look the number up on irs.gov yourself. Don’t trust a link or phone number from anyone else.
- If it says you owe money or proposes changes to your return, take it to a licensed CPA, EA or tax attorney before that date.
Not advice. Not a filing. Verify with a licensed professional. Rules change by year and facts.