IRS Notices CP91 & CP298: SS Levy Guide

IRS Notices CP91 and CP298: Social Security Levy and Federal Payment LevyKey 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 that informs you that the IRS intends to levy other federal payments you receive through the Federal Payment Levy Program (FPLP). The FPLP is an automated program that allows the IRS to systematically levy certain federal payments to collect delinquent taxes. Payments subject to FPLP levy include federal employee salary and retirement payments, certain federal contractor and vendor payments, federal travel reimbursements, Railroad Retirement benefits, and other federal payments. Both notices represent a serious escalation in the IRS collection process. 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