IRS Notice CP91 warns that the IRS intends to levy up to 15% of your Social Security benefits to collect unpaid tax debt, while CP298 notifies you that the IRS will begin levying your federal payments (including contractor payments and other federal disbursements). These levies are continuous — they don't stop after one payment — and can only be released by resolving the underlying tax debt or proving financial hardship. Neil Jesani Tax Resolution's collections defense team files immediate intervention to stop Social Security and federal payment levies through installment agreements, Currently Not Collectible status, or Offers in Compromise. Key Takeaways CP91 warns that the IRS will levy up to 15% of your Social Security benefits to satisfy unpaid tax debt CP298 warns that the IRS will levy other federal payments you receive (vendor payments, federal salary, OPM benefits, etc.) through the Federal Payment Levy Program (FPLP) These levies are continuous — they continue until the debt is paid, you reach a resolution, or the collection statute expires You have the right to appeal and can request a Collection Due Process (CDP) hearing if you have not already used this right for the same tax period Alternatives such as installment agreements, Offers in Compromise, and Currently Not Collectible status can stop the levy What Are IRS Notices CP91 and CP298? IRS Notice CP91 is a notice informing you that the IRS intends to levy (seize) a portion of your Social Security benefits to collect an unpaid tax debt. Specifically, the IRS can levy up to 15% of your monthly Social Security benefit payment. This notice is sent to taxpayers who receive Social Security retirement, disability, or survivor benefits and who have outstanding federal tax debt that they have not resolved through other means. IRS Notice CP298 is a related notice...