The CP32 Notice is sent by the IRS to notify taxpayers that a replacement refund check has been issued. This typically occurs when the original check was lost, returned by the postal service, or otherwise undeliverable. The IRS issues a replacement check once the problem is resolved, either through a corrected address or after verifying that the original check was not cashed.
Important details of the CP32 Notice:
- Reason for Replacement: The notice will explain why the refund check was reissued, which may be due to a returned check or a lost/stolen check reported by the taxpayer. If the taxpayer moved and did not update their address with the IRS, this may also lead to the original check being undeliverable.
- Refund Amount: The CP32 will confirm the amount of the replacement refund, which should be the same as the original refund amount unless adjustments have been made in the interim. If any changes were made to the refund, the notice will detail the reason.
- What to Do Next: If the taxpayer has any concerns or questions about the reissued check, the CP32 will include instructions for contacting the IRS to resolve the issue. It’s also important to ensure the address on file with the IRS is accurate to prevent further mailing issues.
- Direct Deposit Option: To avoid delays, taxpayers may have the option of requesting direct deposit instead of receiving a paper check, ensuring faster and more secure delivery of the refund.
The CP32 Notice provides assurance that the refund has been successfully reissued and should arrive soon, resolving any previous issues with the original refund check.