151 -

If you do not owe the debt or believe the reduction is incorrect, follow the instructions in the letter to file a protest with the IRS Office of Appeals.

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 do not owe the debt or

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

The IRS may be verifying income (W-2/1099), checking for identity theft, or validating credits like the Earned Income Tax Credit (EITC). If you do not owe the debt or