151 Apr 2026

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

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

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. If you suspect identity theft (1242 code), verify

The Treasury Department is taking your refund to pay for unpaid taxes, child support, or defaulted federal student loans.

Indicates your return is flagged for potential identity fraud or needs additional documentation. The Treasury Department is taking your refund to

Indicates a freeze pending review for debt offsets. Proper Reporting & Next Steps

The IRS may be verifying income (W-2/1099), checking for identity theft, or validating credits like the Earned Income Tax Credit (EITC). Proper Reporting & Next Steps The IRS may

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