IRS NOTICE REFERENCE
Understanding your CP53D notice
You requested that we direct deposit your tax return refund, but we’re issuing you a paper check instead.
General information only. Not legal or tax advice.
Notice details
- Notice code
- CP53D
- Category
- Identity verification
- Severity tier
- Tier 1 — Routine. Informational or administrative notice; no response typically required.
- Governing law
- §6109; §7701(a)(16) (Internal Revenue Code sections)
- Source
- IRS.gov — Understanding Your IRS Notice
What this notice is
You requested that we direct deposit your tax return refund, but we’re issuing you a paper check instead.
Source: IRS.gov. Reproduced for reference. General information — not legal or tax advice.
What the IRS says to do
If you filed this tax return, you’re not required to do anything at this time. If you didn’t file this tax return and you believe someone is using your personal information, to file the tax return, you should report the misuse to us by submitting Form 14039, Identity Theft Affidavit PDF , or a police report indicating identity theft as the issue. Send either of these documents to the IRS address in the Form 14039 instructions.
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-cp53d-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)