IRS NOTICE REFERENCE
Understanding your CP32 notice
We sent you this notice to let you know we sent your replacement refund check. You should receive your replacement check within 30 days from the date printed on your notice.
General information only. Not legal or tax advice.
Notice details
- Notice code
- CP32
- Category
- Refund and adjustment
- Severity tier
- Tier 1 — Routine. Informational or administrative notice; no response typically required.
- Governing law
- §6213(b); §6402 (Internal Revenue Code sections)
- Source
- IRS.gov — Understanding Your IRS Notice
What this notice is
We sent you this notice to let you know we sent your replacement refund check. You should receive your replacement check within 30 days from the date printed on your notice.
Source: IRS.gov. Reproduced for reference. General information — not legal or tax advice.
What the IRS says to do
When you receive your check, be sure to cash it. If you still have the expired check, please destroy it. To check the status of your replacement check, visit Where's My Refund? If you don’t receive your refund check within 30 days, call the number on your notice.
This is the IRS’s own guidance reproduced from the IRS notice page. It describes the IRS’s process — it is not legal or tax advice from TaxRiskOS.
Official IRS reference
Read the official notice page on IRS.gov: https://www.irs.gov/individuals/understanding-your-cp32-notice
Related tools
TaxRiskOS is workflow software for practitioners — it captures the notice, computes the deadline, surfaces the escalation tier, and builds a document checklist. It documents process; it does not give advice or draft responses.
Check this notice’s deadline (free tool)