IRS NOTICE REFERENCE
Understanding your CP49 notice
We used all or part of your refund to pay a tax debt.
General information only. Not legal or tax advice.
Notice details
- Notice code
- CP49
- 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 used all or part of your refund to pay a tax debt.
Source: IRS.gov. Reproduced for reference. General information — not legal or tax advice.
What the IRS says to do
If you still owe money after we’ve applied your refund to your balance: Pay online for a fast and secure transaction. Pay online for a fast and secure transaction. Access your online account to update your communication preferences. If you already have a payment plan for this tax year, continue making your payments.
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-cp49-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)