Critical - Immediate Action Required

IRS CP91 Notice

Intent to Seize State Tax Refund

IRS will take your state refund to pay federal debt

What is CP91? CP91 is a serious notice that the IRS intends to seize your state income tax refund to pay your unpaid federal tax debt.

What This Notice Means

CP91 is a serious notice that the IRS intends to seize your state income tax refund to pay your unpaid federal tax debt. This levy action can happen quickly and without further warning.

Why You Received This Notice

1
You have an outstanding federal tax debt
2
Previous notices were ignored or not resolved
3
You are expecting or recently filed for a state tax refund
4
The IRS has the legal authority to levy state refunds

Important Deadline

Act immediately. You may have as little as 10 days before the levy occurs.

What You Should Do

Call the IRS immediately at the number on the notice
Set up a payment arrangement or request Currently Not Collectible status
Provide proof of financial hardship if applicable
Consider an Offer in Compromise if you qualify
Respond before the levy date shown on the notice

Resolution Options That May Help

Payment Plan

Taxpayers with steady income who can afford monthly payments

CNC Status

Taxpayers experiencing severe financial hardship

OIC

Taxpayers who cannot pay their full tax liability

What NOT to Do

Do NOT ignore this notice
Do NOT assume you have time - action can be swift
Do NOT file for a state refund if you have not already

Frequently Asked Questions

Can I stop the state refund levy?

Yes, if you act quickly. Setting up an Installment Agreement, applying for Currently Not Collectible status, or submitting an Offer in Compromise can stop the levy.

Need Help With This Notice?

Use our free tools to understand your options and connect with professionals who can help.

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Recommended Next Steps

Contact the IRS urgently
Explore payment options or hardship status
Consult a tax professional if needed