151 Apr 2026

Topic no. 151, Your appeal rights | Internal Revenue Service

A "Refund Offset" is occurring, or your return is under review for potential discrepancies.

You must wait for a formal letter from the IRS (usually sent within 4–8 weeks) detailing the reason. Topic no

If you suspect identity theft (1242 code), verify your identity on the IRS Verify Identity site.

The Treasury Department is taking your refund to pay for unpaid taxes, child support, or defaulted federal student loans. If you suspect identity theft (1242 code), verify

in the "Where's My Refund" tool indicates that the IRS has flagged your tax return for a manual review or a refund offset . This means your refund is being held, reduced, or completely taken to pay outstanding federal or state debts. Key Takeaways of Topic 151

You can call the Treasury Offset Program (TOP) interactive voice response system at 800-304-3107 to check if you owe debt that could cause an offset. This means your refund is being held, reduced,

Topic 151 confirms your right to appeal if you believe the offset is incorrect. Common Associated Codes