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IRS Notice CP92 – Levy on State Tax Refund

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The IRS has seized (levied) your state tax refund to apply to an unpaid federal tax balance(s). You have the right to appeal the levy.

View notice CP92 image

Type of Notice: Unpaid balance

Most common tax problem area: IRS bill for unpaid taxes

Other tax problem areas: IRS penalties

Why you received IRS Notice CP92

  1. You have a tax balance that was not paid by the due date.
  2. The IRS sent multiple notices requesting your payment, but never received payment.
  3. The IRS seized your state tax refund and applied your state tax refund to your unpaid liabilities.

Your options to address IRS Notice CP90

  1. Make arrangements to pay
  2. Dispute the taxes you owe
  3. Dispute the penalties

Notice deadline: 30 days

If you miss the deadline: You will lose your right to request an appeal of the levy action and penalties and interest will accrue.

Want more help?

See your local tax pro for a free consultation.

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Related tax terms

Collection Due Process Hearing