Understanding Your CP92 Notice


What this notice is about

We levied your state tax refund for unpaid taxes. You have the right to a Collection Due Process hearing.

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

Frequently asked questions

What should I do if I disagree with the notice?
Request a Collection Due Process hearing on Form 12153, Request for a Collection Due Process or Equivalent Hearing (PDF), by the due date on your notice.

Why should I request a Collection Due Process hearing?
You can appeal the levy and other disagreements you have about your tax liability at a Collection Due Process hearing.

What happens if I can't pay what I owe immediately?
You can request a payment plan online or using Form 9465, Installment Agreement Request , if you can't pay the full amount you owe immediately. Call us at the toll-free number on the top right corner of your notice to talk about payment options or learn more about them here.

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