- What it means
- The IRS levied the business's state tax refund and applied it to a federal balance.
- Respond within
- 30 days from the date on the notice
- What to send
- Payment of any remaining balance or a hearing request.
- When to get help
- Same as CP92.
What the letter says
The business equivalent of the CP92. The state refund is gone and the notice carries hearing rights on the levy.
What to do
Address the remaining balance before the next notice, which reaches bank accounts.
What to gather
- The notice
- State return
- Balance records
Write back
The Payment plan request cover letter tool builds the response in the order the IRS reads it. Fill it in, review it, print it, and send it with copies of the documents above and the notice stub on top.
Before you send anything
This is general information, not tax advice. Situations differ. Check with your tax advisor before you send anything. Nothing on this page creates a client relationship.