{"id":20055,"date":"2017-06-14T12:00:00","date_gmt":"2017-06-14T12:00:00","guid":{"rendered":"https:\/\/www.hrblock.com\/tax-center\/"},"modified":"2018-04-16T21:04:34","modified_gmt":"2018-04-17T02:04:34","slug":"irs-notice-cp92","status":"publish","type":"post","link":"https:\/\/www.hrblock.com\/tax-center\/irs\/audits-and-tax-notices\/irs-notice-cp92\/","title":{"rendered":"IRS Notice CP92 – Levy on State Tax Refund"},"content":{"rendered":"

The IRS has seized (levied) your state tax refund to apply to an unpaid federal tax balance(s). You have the right to appeal the levy.<\/h2>\n

View notice CP92 image<\/a><\/p>\n

Type of Notice: <\/strong>Unpaid balance<\/p>\n

Most common tax problem area:<\/strong> IRS bill for unpaid taxes<\/a><\/p>\n

Other tax problem areas:<\/strong> IRS penalties<\/a><\/p>\n

Why you received IRS Notice CP92<\/h3>\n
    \n
  1. You have a tax balance that was not paid by the due date.<\/li>\n
  2. The IRS sent multiple notices requesting your payment, but never received payment.<\/li>\n
  3. The IRS seized<\/a> your state tax refund and applied your state tax refund to your unpaid liabilities.<\/li>\n<\/ol>\n

    Your options to address IRS Notice CP90<\/h3>\n
      \n
    1. Make arrangements to pay<\/li>\n
    2. Dispute the taxes you owe<\/li>\n
    3. Dispute the penalties<\/li>\n<\/ol>\n

      Notice deadline:<\/strong> 30 days<\/p>\n

      If you miss the deadline:<\/strong> You will lose your right to request an appeal<\/a> of the levy action and penalties and interest will accrue.<\/p>\n

      Want more help?<\/h3>\n

      See your local tax pro for a free consultation<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"

      The IRS has seized (levied) your state tax refund to apply to an unpaid federal tax balance(s). You have the right to appeal the levy. View notice CP92 image Type of Notice: Unpaid balance Most common tax problem area: IRS bill for unpaid taxes Other tax problem areas: IRS penalties Why you received IRS Notice […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[25,51],"tags":[],"class_list":["post-20055","post","type-post","status-publish","format-standard","hentry","category-irs","category-audits-and-tax-notices"],"acf":[],"yoast_head":"IRS Notice CP92 - Levy on State Tax Refund | H&R Block<\/title>\n<meta name=\"description\" content=\"Learn more about form CP92, why you received it, and how to handle an IRS levy with help from the tax experts at H&R Block.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.hrblock.com\/tax-center\/irs\/audits-and-tax-notices\/irs-notice-cp92\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"IRS Notice CP92 - 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