IRS Notice CP92: State refund levied — right to a hearing
Quick answerThe IRS seized (levied) your state tax refund to pay federal tax you owe, and you have the right to a Collection Due Process hearing.
Letter / noticeCP92
MeaningState refund levied — right to a hearing
Action needed?Yes — see steps
What happens next
The notice gives the deadline to request a hearing.
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What you should do
- Pay the remaining balance or set up a plan
- Request a hearing if you disagree
Scam check: the IRS first contacts you by mail. Use only the phone numbers printed on your letter or on IRS.gov — never ones from a text, email or unofficial site.
Frequently asked questions
What does IRS Notice CP92 mean?
The IRS seized (levied) your state tax refund to pay federal tax you owe, and you have the right to a Collection Due Process hearing.
What should I do?
Pay the remaining balance or set up a plan Request a hearing if you disagree
How long does it take?
The notice gives the deadline to request a hearing.
Sources
- IRS: Understanding your IRS notice or letter
- IRS: Get Transcript
- Taxpayer Advocate Service (independent help inside the IRS)
Written by the editorial team and checked against the official sources above. See our editorial policy.
By the TranscriptCodes Editorial Team · Last reviewed 2026-11-12.