IRS CP91 Notice: Final Notice Before State Income Tax Levy - Critical Response Required
Receiving an IRS CP91 notice means the Internal Revenue Service is about to seize your state income tax refund to pay your federal tax debt. This is your final warning before this collection action begins, and you have limited time to respond.
The IRS CP91 notice is a Final Notice of Intent to Levy Your State Income Tax Refund sent to taxpayers with unpaid federal tax debts. This notice informs you that the IRS intends to intercept your state tax refund unless you take action to resolve your federal tax debt.
Key Features of the CP91 Notice:
- Final warning before state refund seizure
- 30-day Collection Due Process hearing rights period
- Specific state refund information that will be intercepted
- Complete federal tax debt breakdown
- Payment and resolution options available
Federal Payment Levy Program (FPLP)
The IRS uses this program to intercept various federal and state payments:
- State income tax refunds from participating states
- Federal contractor payments to businesses
- Federal retirement payments in certain circumstances
Levy Process Timeline:
- CP91 notice issued giving 30-day warning
- State refund identified through automated matching
- Levy notice sent to state revenue department
- State refund seized and transferred to IRS
Collection Due Process Hearing Rights
You have 30 days from the CP91 notice date to request a hearing:
- Automatic stay of collection actions during hearing process
- Opportunity to propose alternative collection methods
- Challenge the tax liability underlying the collection action
- Present financial hardship arguments
Alternative Resolution Options:
- Installment Agreement - Monthly payment plan
- Offer in Compromise - Settle for less than full amount
- Currently Not Collectible Status - Temporary suspension
Here's how we can help protect your refund and resolve your federal tax debt:
- Immediate Refund Protection - Negotiate alternative arrangements
- Collection Due Process Expertise - File Form 12153 within deadline
- Professional Hearing Representation - Present compelling arguments
- Comprehensive Financial Analysis - Determine best resolution option
Don't Lose Your State Refund to Federal Collection
Your state tax refund represents money you've already paid in taxes - it's your money that should be coming back to you.
Call 972-519-0041 now to protect your refund and resolve your tax debt.