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IRS TAX PROBLEMS? Get expert help with back taxes, IRS notices, penalties, and more.
IRS NOTICES: TAX DEBT
What is a CP92 notice?
IRS notices are letters sent to inform taxpayers of important tax information. Each one is different, but we can explain what the CP92 is about.
Understanding your CP92 notice
You have seriously delinquent federal taxes, so the IRS seized (levied) your state tax refund as a payment on the past-due taxes. You do have the right to appeal the levy under the Internal Revenue Code Section 6330. If you want to appeal you must request a Collection Due Process hearing within 30 days from the date on this notice.
Type of Notice
Why you received the CP92 notice
You received a CP92 notice because you have a seriously delinquent federal tax debt. The IRS has sent you multiple notices and you have not paid your balance due. Since you did not pay the taxes you owe, the IRS and levied your state income tax refund and took some or all of it and applied it to your delinquent taxes.
Likely next steps
As always, carefully read the notice, which will tell you how much of your state refund was used to pay your tax debt. If you still owe taxes, you will need to make immediate arrangements to pay the debt. If you cannot afford to pay the full amount, the IRS recommends you pay as much as you can and then explore payment options, like a payment plan.
However, if you disagree with the IRS assessment, you have the right to appeal the levy by requesting a Collection Due Process hearing. To do so, you need to prepare the IRS Form 12153. Alternatively, you can contact a tax professional for help.
CP92 Notice deadline
The deadline to dispute the CP92 notice is 30 days.
If you miss the deadline
You can request an Equivalent Hearing using Form 12153; however, the IRS is not required to grant one.
About the Author
Jo Willetts, Director of Tax Resources at Jackson Hewitt, has more than 35 years of experience in the tax industry. As an Enrolled Agent, Jo has attained the highest level of certification for a tax professional. She began her career at Jackson Hewitt as a Tax Pro, working her way up to General Manager of a franchise store. In her current role, Jo provides expert knowledge company-wide to ensure that tax information distributed through all Jackson Hewitt channels is current and accurate.
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The Money Today Guarantee is only available to clients who (i) are approved for an Early Tax Refund Advance loan; and (ii) elect and are eligible to receive loan funds on a prepaid card. Loan available during hours of operation. Hours vary by location. Loan application must be submitted by 11pm local time. If funds are not credited to your card before 12am local time, Jackson Hewitt will credit $50 within 2 weeks to your card if available or provide you a $50 eGift card. Fees, terms, and conditions apply to the prepaid card.
The Early Tax Refund Advance (ETRA) is a loan secured by, and paid back with, your tax refund and is offered by First Century Bank, N.A. Loan amounts are determined by your expected federal refund, less authorized fees and underwriting. Loan amounts are $300, $500, $1,000, and $1,500. To be eligible for the $1,500 ETRA loan, your expected federal refund, less authorized fees, must be at least $5,000. Most common ETRA loan amount approved is $300. ETRA loan is subject to underwriting and approval. Loan proceeds are typically available on the same day of approval, if disbursed on a prepaid card offered at Jackson Hewitt offices, or in 1-5 business days with direct deposit. Terms and restrictions apply. For details visit jacksonhewitt.com/loans. Jackson Hewitt is a Rhode Island Licensed Loan Broker and holds other relevant licenses for the locations where this product is offered. If approved, a finance charge applies except for residents of CT and NE.
Money Today Guarantee
The Money Today Guarantee is only available to clients who (i) are approved for a refund advance loan; and (ii) elect and are eligible to receive loan funds on a prepaid card. Loan available during hours of operation. Hours vary by location. Loan application must be submitted by 11pm local time. If funds are not credited to your card before 12am local time, Jackson Hewitt will credit $50 within 2 weeks to your card if available or provide you a $50 eGift card. Fees, terms, and conditions apply to the prepaid card.
Early Tax Refund Advance
The Early Tax Refund Advance (ETRA) is a loan secured by, and paid back with, your tax refund and is offered by First Century Bank, N.A. Loan amounts are determined by your expected federal refund, less authorized fees and underwriting. Loan amounts are $300, $500, $1,000, and $1,500. To be eligible for the $1,500 ETRA loan, your expected federal refund, less authorized fees, must be at least $5,000. Most common ETRA loan amount approved is $300. ETRA loan is subject to underwriting and approval. Loan proceeds are typically available on the same day of approval, if disbursed on a prepaid card offered at Jackson Hewitt offices, or in 1-5 business days with direct deposit. Terms and restrictions apply. For details visit jacksonhewitt.com/loans. Jackson Hewitt is a Rhode Island Licensed Loan Broker and holds other relevant licenses for the locations where this product is offered. If approved, a finance charge applies except for residents of CT and NE.