NOTICE CP32

Notice CP32 is an Internal Revenue Service (IRS) notice that informs you that the IRS has sent you a replacement refund check. You may receive this notice if your original refund check was lost, stolen, or returned as undeliverable.

There are a few reasons why you may have received Notice CP32:

• Your original refund check was returned as undeliverable. This can happen if the IRS has an incorrect address for you, or if the check was forwarded to a new address and you haven’t updated your address with the IRS.
• Your original refund check was lost or stolen. If you believe your original refund check was lost or stolen, you should contact the IRS immediately.
• Your original refund check expired. Refund checks expire after one year. If you don’t cash your refund check within one year, you’ll need to request a replacement check from the IRS.

• If you receive Notice CP32, you should carefully review the notice to make sure that the information is correct. If the information is correct, you can simply wait for your replacement refund check to arrive. You should receive it within 30 days.
• If you don’t receive your replacement refund check within 30 days, or if you have any questions about Notice CP32, you can contact the IRS at the phone number listed on the notice.

There are a few things you can do to prevent receiving Notice CP32 in the future:

• Make sure that the IRS has your correct address. You can update your address with the IRS online, by phone, or by mail.
• Cash your refund check as soon as possible. Refund checks expire after one year.
• If you lose or have your refund check stolen, contact the IRS immediately.

Additional information:

• If you have any questions about Notice CP32, you can visit the IRS website or contact the IRS at the phone number listed on the notice.