Understanding Your CP39 Notice

 

What this notice is about

We used a refund from your spouse or former spouse to pay your past due tax debt. You may still owe money.


What you need to do

  • Read your notice carefully. It will explain how we used the refund and how much you still owe.
  • Contact us if you disagree.

You may want to

Do the following if you can't pay the full amount you owe:

  • make a payment plan
  • learn more about how to make a payment plan
  • continue making payments if you already have a payment plan
  • learn more about how to submit an Offer in Compromise

Download the following material that may be helpful:


Frequently asked questions

Call us at the toll-free number on the top right corner of your notice. Please have your paperwork (cancelled checks, amended return, etc.) ready when you call.

You can start a payment plan with us when you can't pay the full amount you owe.

Call us at the toll-free number on the top right corner of your notice to talk about payment plans or learn more about them.


Tips for next year

Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions that you may qualify for. In many cases you can file for free. Learn more about e-file.

Need help?