Understanding your CP39 Notice


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

Frequently asked questions

What should I do if I disagree with the notice?

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.

What happens if I can't pay the full amount I owe?

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

How can I start a payment plan?

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?

  • You can authorize someone to contact the IRS on your behalf.
  • See if you qualify for help from a Low Income Taxpayer Clinic.
  • If you can’t find what you need online, you can call the IRS at the 800, 866, or 888 number listed on the notice.