IRS NOTICE REFERENCE

Understanding your CP44 notice

There’s a delay sending your refund. We’re checking to see if you owe other federal taxes.

General information only. Not legal or tax advice.

Notice details

Notice code
CP44
Category
Account and informational
Severity tier
Tier 1 — Routine. Informational or administrative notice; no response typically required.
Source
IRS.gov — Understanding Your IRS Notice

What this notice is

There’s a delay sending your refund. We’re checking to see if you owe other federal taxes.

Source: IRS.gov. Reproduced for reference. General information — not legal or tax advice.

What the IRS says to do

You don’t need to do anything. Within 8 weeks, we’ll either: Send your refund, including any applicable interest, or Mail you another notice explaining how we applied your refund to other federal taxes you owe. Send your refund, including any applicable interest, or Mail you another notice explaining how we applied your refund to other federal taxes you owe.

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-cp44-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.