IRS NOTICE REFERENCE
Understanding your CP62 notice
We applied a payment to your account.
General information only. Not legal or tax advice.
Notice details
- Notice code
- CP62
- Category
- Balance due and collection
- Severity tier
- Tier 2 — Action or response expected. The IRS has taken or proposed an action and expects a response or payment.
- Governing law
- §6303; §6321 (Internal Revenue Code sections)
- Source
- IRS.gov — Understanding Your IRS Notice
What this notice is
We applied a payment to your account.
Source: IRS.gov. Reproduced for reference. General information — not legal or tax advice.
What the IRS says to do
Review your notice as it provides the date and amount of the payment we applied. If your notice shows we owe you a refund, you don't need to respond. If you haven't already received the refund, you should receive it within 2-3 weeks. If your notice shows an amount due: Make a payment . Pay the amount you owe by the date stated on the notice. If you can't pay the amount in full, pay as much as you can now and make payment arrangements for the rest. Apply for a payment plan or call us at the number shown on your notice. Make a payment . Pay the amount you owe by the date stated on the notice. If you can't pay the amount in full, pay as much as you can now and make payment arrangements for the rest. Apply for a payment plan or call us at the number shown on your notice.
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.
Governing IRS procedure (Internal Revenue Manual)
The IRS’s own internal procedures for handling this notice type are documented in the Internal Revenue Manual:
- IRM 5.19.1 — 5.19.1 Balance Due
- IRM 5.19.4 — 5.19.4 Enforcement Action
- IRM 5.1.1 — 5.1.1 Miscellaneous Collection Procedures
Reference to published IRS procedure. General information — not legal or tax advice.
Official IRS reference
Read the official notice page on IRS.gov: https://www.irs.gov/individuals/understanding-your-cp62-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)