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IRS CP92 Notice

Notice of Levy on Your State Tax Refund

The IRS has already levied your state tax refund. Unlike most levy notices, this one arrives after the fact — and it carries a right to a hearing.

What is CP92? The IRS states it levied your state tax refund for unpaid taxes and is informing you of your right to a Collection Due Process hearing.

What This Notice Means

The IRS states it levied your state tax refund for unpaid taxes and is informing you of your right to a Collection Due Process hearing.

The sequence is what makes CP92 unusual. For most levies the IRS must give notice and an opportunity for a hearing at least 30 days beforehand. A levy on a state tax refund is one of the statutory exceptions: Internal Revenue Code section 6330(f)(2) provides that where the Secretary has served a levy on a State to collect a federal tax liability from a State tax refund, the advance-notice requirement does not apply — except that the taxpayer must be given the opportunity for a hearing within a reasonable period of time after the levy.

So the money is already gone, and the hearing right is your route to challenge it rather than to prevent it.

Why You Received This Notice

  • 1
    You had an unpaid federal tax balance and a state tax refund due to you.
  • 2
    The IRS levied that refund under the state tax refund exception in IRC 6330(f)(2).

Important Deadline

The IRS directs CP92 recipients to request a Collection Due Process hearing on Form 12153. Work from the date printed on your notice — it governs, not this page.

What You Should Do

  • Read the notice and note its date. The hearing window runs from that date.
  • If you disagree, request a Collection Due Process hearing on Form 12153, sending it to the address shown on the notice rather than to Appeals directly.
  • Check whether the underlying balance is correct before anything else.
  • This page explains the notice in general terms. It is not advice about your situation, and it cannot tell you what the outcome would be.

Resolution Options That May Help

Payment Plan

Taxpayers with steady income who can afford monthly payments

CNC Status

Taxpayers experiencing severe financial hardship

What NOT to Do

  • Do not assume the hearing right has expired because the levy already happened — the statute provides for a hearing after the levy in this specific case.
  • Do not count the deadline from the day you opened the envelope.

Frequently Asked Questions

Why did the IRS take my state refund without warning me first?
IRC 6330(f)(2) makes a levy on a state tax refund an exception to the advance-notice rule. Publication 1660 lists it among four exceptions to issuing the notice before levy, and states a hearing may be requested after the levy in those instances.
Do I still get a hearing?
The statute provides that the taxpayer shall be given the opportunity for the hearing described in section 6330 within a reasonable period of time after the levy. The IRS directs CP92 recipients to Form 12153.

Need Help With This Notice?

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Related Notices

Recommended Next Steps

  • Confirm the balance the notice states against your own records.
  • If you cannot pay the remaining balance, read our payment plan and Currently Not Collectible entries.
  • Consider authorizing a representative on Form 2848 if you want someone to deal with the IRS for you.

Sources and last reviewed

Sourced to primary IRS materials and editorially reviewed on 2026-08-20. Not reviewed by a tax professional. Not tax advice. This page explains a notice in general terms and is not tax or legal advice about your situation. Always use the dates and instructions printed on the notice you actually received. Report a correction.