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IRS Notice CP92: State refund taken, right to a hearing

IRS Notice CP92 is a balance due letter from the IRS. The IRS took your state tax refund to pay unpaid federal taxes. You have the right to a Collection Due Process hearing. It belongs to the group of IRS letters about unpaid balances.

What this letter usually means

The IRS took your state tax refund to pay unpaid federal taxes. You have the right to a Collection Due Process hearing. Compare the amount with your own payment records. If it looks wrong, the letter explains how to tell the IRS.

Category: You owe a balance

What people usually do first

Pay the rest of what you owe or ask to pay over time. To appeal, send Form 12153 by the date on your notice.

What to have ready

What may come next

This letter does not point to a specific follow-up letter. Any later step will be described in mail from the IRS.

Read the IRS page

The IRS letter itself is the final word on what it means for you. Read the IRS page for CP92.

Common questions about CP92

What is IRS notice CP92?

The IRS took your state tax refund to pay unpaid federal taxes. You have the right to a Collection Due Process hearing.

How long do I have to respond to a CP92 notice?

The date that matters is printed on your letter. Check it now, because this type of letter has a deadline that matters. The IRS page for CP92 explains more.

Is a CP92 notice a scam?

A real CP92 comes by mail and should match your own records. You can also sign in to your IRS Online Account on irs.gov to see your account directly.

What should I have ready for a CP92 notice?

The letter, every page, Your most recent tax return, Records of any payments you have made, Recent pay stubs and bank statements, The reply date printed on the letter.

The OweRight app explains the CP92 letter type in plain English.

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OweRight is not the IRS and does not give tax or legal advice.

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