The IRS letter "32A" is sent to a taxpayer to contact you because the IRS records indicate there is an outstanding refund check issued to the taxpayer - the refund check is outdated and no longer valid. If you still have the check, destroy it and contact the IRS to receive a new refund check. If the check is lost contact the IRS at the number on the notice to verify your information and receive a new refund check (if you filed a joint return, the IRS will send a copy to each spouse that contains the same information).
Call the IRS to request your replacement refund check.
If you call to request a new refund check, you should receive it within 30 days.
If you do not, receive your refund in 30 days, visit Where’s My Refund? for more information about how to track your refund or call for further assistance.
If the IRS does not hear from you, they will follow up with another notice. If you don’t respond to that notice, you will not receive your refund.
You may want to
To ensure your refund is mailed to the correct address, update your address with IRS if you've moved or are planning to move since you last filed.