U.S. · IRS notices
IRS CP32A notice explained.
A notice that your refund check went uncashed and expired.
CP32A tells you that you didn’t cash your refund check and it expired. The IRS page says to call the number on your notice to get a new check and to destroy the old check if you still have it. After you call, it says the IRS will send a new check within 30 days. The IRS page prints no response date.
Compare IRS CP notices
Result
CP notices at a glance
| Notice | What the IRS page says it is | Response, as the IRS page states it |
|---|---|---|
| CP40 | The IRS assigned your unpaid tax account balance to a private collection agency. The notice contains the agency’s name and contact information, which you need for the two-party verification process. | Work with the assigned private collection agency, or pay the balance now. The IRS page prints no response date. |
| CP2057 | You may need to file an amended return. The IRS received information that was not reported on your tax return. | File an amended return if the information is correct. If it is wrong, contact the business or person who reported it. No date is printed on the IRS page. |
| CP215 | The IRS charged the taxpayer a civil penalty. The notice explains the due date, amount due and payment options. | Read the notice; contact the IRS if you disagree. The due date is the one printed on your notice. |
| CP277 | The IRS accepted the Form 8832, Entity Classification Election. Acceptance is based on the accuracy of the information provided. | File the return that matches your entity classification election, notify the IRS if your address changed, and keep the notice. |
| CP32A | The taxpayer did not cash a refund check and it expired. | Call the number on the notice to get a new check; destroy the old check if you still have it. |
| CP45 | The IRS could not apply the taxpayer’s overpayment to next year’s estimated taxes as requested. | Read the notice, update your own copy of the return, and adjust current-year estimated payments. No date is printed on the IRS page. |
| CP518 | A final reminder: the IRS still has no record that the taxpayer filed prior year tax returns. | Respond immediately: file the return with Form 15103, or complete Form 15103 to explain why you don’t have to file. |
| CP297 | The IRS is giving notice of its intent to levy certain assets for unpaid taxes. The taxpayer has the right to a Collection Due Process hearing. | Read the notice, pay what you owe or request a payment plan. To disagree, request a Collection Due Process hearing on Form 12153. |
| CP3219N | The IRS didn’t receive a tax return and calculated tax, penalty and interest from income reported by third parties. The CP3219N is a Notice of Deficiency (90-day letter). | Challenge: petition the Tax Court within 90 days (150 outside the U.S.) of the notice date. Otherwise sign and return the response form and pay, or file your return by the date shown. |
| CP259 | The IRS shows the taxpayer is required to file a tax return for the periods on the notice but hasn’t. | File the required business return immediately; if you think you’re not required to, complete the Response form. You may disregard it if you filed within the last four weeks with the same name and EIN. |
| CP256 | An installment payment is due for the taxpayer’s IRC section 965 tax liability. | Make your annual installment payment on time as required by IRC section 965(h). The due date is the one on your notice. |
The notice number is printed on the notice itself, usually in the top right corner. Use the number exactly as printed; the table follows the IRS page for each number.
What the IRS says the notice is
“We sent this notice because you didn’t cash your refund check, and it expired.”
What the IRS page says to do
Call the number on your notice to get a new check. If you still have the old check, destroy it. The page says that after you call, the IRS will send a new check within 30 days. It suggests verifying that the IRS has your correct address on file, which you can update online.
If you don’t respond
The IRS FAQ says that if the IRS doesn’t hear from you it won’t be able to send a new check, and that there is a limited amount of time to claim a refund, called the Refund Statute Expiration Date (RSED).
Where the check goes and joint filers
The IRS FAQ says refund checks are mailed only to the address of record. For joint filers who are now divorced, it says the IRS sends one check listing both names to the address of record; to split the refund into two checks you must send back the uncashed check and a copy of the divorce decree showing how the refund is to be shared.
Tracking and direct deposit
The IRS page points to Where’s My Refund? to track a refund, and says the fastest way to get a refund is to file electronically and choose direct deposit.
More IRS notice pages
Other pages in this set: CP40, CP2057, CP215, CP277, CP45, CP518, CP297, CP3219N, CP259, CP256. For the codes on an IRS account transcript, see the IRS transcript codes lookup. For how interest and penalties are worked out on a balance, see the IRS penalty and interest calculator.
Sources
- Understanding your CP32A notice, Internal Revenue Service: what the notice is, what to do, FAQ. Page last reviewed or updated July 20, 2026. Read November 2, 2026.
This page restates what the IRS page says and adds nothing beyond it: no timelines, outcomes or advice that the IRS page does not state. The IRS can change a notice page at any time; the notice you received controls, including its response date and contact details.
Frequently asked questions
What does an IRS CP32A notice mean?
You didn’t cash your refund check and it expired.
How do I get a new check after a CP32A?
The IRS page says to call the number on your notice, and to destroy the old check if you still have it. After you call, the IRS says it will send a new check within 30 days.
What if I don’t respond to a CP32A?
The IRS page says that if the IRS doesn’t hear from you it can’t send a new check, and there is a limited time to claim a refund, called the Refund Statute Expiration Date (RSED).
Where will the IRS send the new refund check?
The IRS page says refund checks are mailed only to the address of record.
I filed jointly and am now divorced. Will the IRS send separate checks?
The IRS page says it sends only one check listing both names to the address of record. To split the refund into two checks, send back the uncashed check and a copy of your divorce decree showing how the refund is to be shared.
Not tax or legal advice
This page summarizes IRS notice pages and is not tax, legal or financial advice. It does not tell you how to respond to a notice beyond what the IRS page states. The notice you received controls. A CPA, enrolled agent or tax attorney, or the IRS number printed on your notice, can confirm what applies to you. Everything runs in your browser; nothing you enter is sent anywhere.