IRS NOTICE REFERENCE
Understanding your CP32A notice
We sent this notice because you didn’t cash your refund check, and it expired.
General information only. Not legal or tax advice.
Notice details
- Notice code
- CP32A
- 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 this notice because you didn’t cash your refund check, and it expired.
Source: IRS.gov. Reproduced for reference. General information — not legal or tax advice.
What the IRS says to do
Call us at the number on your notice to get a new check. If you still have the old check, destroy it.
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-cp32a-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)