What this notice is about We sent you this notice to tell you we used all or part of your refund to pay a tax debt. View this notice and manage your communication preference online Sign in to your Online Account to: View and download this notice Go paperless for certain notices Get email notifications for new notices What you need to do Read your notice carefully — it'll explain how we used your refund. Contact us if you disagree. You may want to Do the following if you still owe money after we used your refund: make a payment plan if you can't pay the full amount you owe learn more about how to make a payment plan continue making payments if you already have a payment plan learn more about how to submit an offer in compromise Complete and send us a Form 2848, Power of Attorney and Declaration of Representative PDF, to authorize someone (such as an accountant) to contact us on your behalf. Frequently asked questions What should I do if I disagree with the notice? Call us at the toll-free number on the top right corner of your notice. Please have your paperwork (such as cancelled checks, amended return, etc.) ready when you call. Part of the refund you used is mine. You used it to pay taxes my spouse owes. I don't owe any taxes. What can I do? You can file a Form 8379, Injured Spouse Allocation PDF to claim your share of the refund. You only used part of my refund. What happens to the part you didn't use? You'll receive a refund check for any part we didn't use. What happens when the refund you used didn't pay the full amount I owe, and I can't pay the rest? You can make a payment plan with us when you can't pay the full amount you owe. How can I make a payment plan? Call us at the toll-free number on the top right corner of your notice to talk about payment plans or learn more about them. Tips for next year Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions that you may qualify for. In many cases you can file for free. Learn more about e-file. Helpful information Publication 594, The IRS Collection Process PDF Form 656-B, Offer in Compromise Booklet PDF Form 8379, Injured Spouse Allocation PDF and Instructions PDF Form 9465, Installment Agreement Request PDF Reference tools Publication 1, Your Rights as a Taxpayer Notice Topic 651 Notice Topic 653 Full list of tax forms and instructions Need help? You can authorize someone to represent you before the IRS or inspect and/or receive confidential tax information. You may be eligible for free help from the Taxpayer Advocate Service (TAS). See if you qualify for help from a Low Income Taxpayer Clinic. You can request a copy of your notice or letter in Braille or large print. If you can’t find what you need online, call the telephone number on your notice or letter.
