What this notice is about
We sent you this notice to tell you we used all or part of your refund to pay a tax debt.
View this notice and manage your communication preference online
Sign in to your Online Account to:
- View and download this notice
- Go paperless for certain notices
- Get email notifications for new notices
What you need to do
- Read your notice carefully — it'll explain how we used your refund.
- Contact us if you disagree.
You may want to
- Do the following if you still owe money after we used your refund:
- make a payment plan if you can't pay the full amount you owe
- 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
- Complete and send us a Form 2848, Power of Attorney and Declaration of Representative PDF, to authorize someone (such as an accountant) to contact us on your behalf.
Frequently asked questions
Call us at the toll-free number on the top right corner of your notice. Please have your paperwork (such as cancelled checks, amended return, etc.) ready when you call.
You can file a Form 8379, Injured Spouse Allocation PDF to claim your share of the refund.
You'll receive a refund check for any part we didn't use.
You can make 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.
Helpful information
Need help?
- You can authorize someone to represent you before the IRS or inspect and/or receive confidential tax information.
- You may be eligible for free help from the Taxpayer Advocate Service (TAS).
- See if you qualify for help from a Low Income Taxpayer Clinic.
- You can request a copy of your notice or letter in Braille or large print.
- If you can’t find what you need online, call the telephone number on your notice or letter.