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IRS Notice CP92

Notice of levy on state tax refund and notice of your right to a hearing

Each year, millions of taxpayers are faced with a tax bill they can't afford to pay. If the IRS is sending you a notice about a levy, you need to respond quickly. Let the experts at H&R Block identify your best plan of action and address the problem before it gets worse.

What happened?

  1. You owed a tax balance after you filed your return with the IRS.
  2. The IRS sent multiple notices requesting your payment, but payment was never received.
  3. The IRS sent CP92 as notice of its levy of your state tax refund and application of those funds to the balance you owed. You can request a hearing.

How can H&R Block help?

  • To prevent the seizure of other types of assets, such as bank account funds and paychecks, it's important to act quickly. H&R Block tax professionals understand the timelines for IRS collection activity, and know how to prevent a situation from getting worse.
  • Depending on your situation, you might qualify for one or more payment arrangements with the IRS. We'll look into your tax situation and show you your best options.
  • If the IRS has assessed penalties, we'll see whether you qualify to have them removed.

Have questions about a CP92 notice you received? Schedule a FREE consultation with an H&R Block tax professional today. We'll sit down to review your notice, answer your questions, and, if necessary, recommend next steps to get your issue resolved.

Ready to file?

You've got your forms. And we've got your back. There's only one thing left to do. Let's do this.


So how much will you get (or owe) this year? That’s the million-dollar question. We happen to have three very useful calculators to help you estimate your refund or balance due.

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