Understanding your CP39 Notice
We used a refund from your spouse or former spouse to pay your past due tax debt. You may still owe money.
What you need to do
- Read your notice carefully — it'll explain how we used the refund and how much you still owe.
- Contact us if you disagree.
You may want to...
- Download copies of the following materials (if they were not included with your notice):
- Call 1-800-TAX-FORM (1-800-829-3676) to order forms and publications.
- Do the following if you can't pay the full amount you owe:
- make a payment plan
- 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 to authorize someone (such as an accountant) to contact us on your behalf.
Answers to Common 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.
What happens if I can't pay the full amount I owe?
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.
Understanding your notice
Reading your notice
Your notice may look different from the sample because the information contained in your notice is tailored to your situation.
Notice CP39, Page 1
Notice CP39, Page 2
Printable samples of this notice (PDF)
Tax publications you may find useful
- Publication 594, The IRS Collection Process
- Form 9465, Installment Agreement Request
- Form 656 Booklet, Offer in Compromise
- Find a copy of any necessary tax forms and instructions
How to get help
Calling the 1-800 number listed on the top right corner of your notice is the fastest way to get your questions answered.
You can also authorize someone (such as an accountant) to contact the IRS on your behalf using this Power of Attorney and Declaration of Representative (Form 2848).
Or you may qualify for help from a Low Income Taxpayer Clinic.
