CP92 means the IRS already levied your state tax refund and applied it to unpaid federal tax. It is not the notice for a Social Security benefit levy; CP91 addresses that separate collection action.
Your hearing right
The notice explains your right to request a Collection Due Process hearing with the IRS Independent Office of Appeals. Use the request deadline printed on CP92. A timely request can preserve the right to raise appropriate collection issues and, in some circumstances, seek Tax Court review of the Appeals determination.
What to review
Compare the amount taken with the state refund and the federal tax periods listed. Determine whether the underlying balance is correct, whether payments were credited, and whether you had a prior opportunity to dispute the liability. If you request a hearing, identify the issues you want Appeals to consider and any collection alternative you propose.
If CP92 caused an immediate hardship or appears incorrect, call the number on the notice promptly. For help protecting the deadline, call us at (813) 229-7100.