IRS NOTICE REFERENCE

Understanding your CP53 notice

We couldn’t direct deposit your refund, so we're sending you a refund check by mail.

General information only. Not legal or tax advice.

Notice details

Notice code
CP53
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 couldn’t direct deposit your refund, so we're sending you a refund check by mail.

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

What the IRS says to do

Your refund should arrive 4 weeks from the date of your notice. Call the number on your notice if you haven't received your refund check after 4 weeks.

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-cp53-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.