Know Your IRS Notice CP 91: Levying Social Security Benefits

Patrick Waletr

The IRS CP91 notice, titled “Final Notice Before Levy on Social Security Benefits,” is sent to individuals with outstanding tax debts. It serves as the IRS’s last warning before taking legal action to levy up to 15% of your monthly Social Security benefits.  Watch for more details: https://youtu.be/r8Mdf6ArCUs

Transcript

00:00Hi, I'm Jamie Flores with the Law Offices of Nicknamous. Today I'm going to go over a CP91.

00:07So if you've received an IRS letter called a CP91 in the top left corner, then what this means is

00:15the IRS is notifying you because you are a Social Security beneficiary, which means you are currently

00:22getting Social Security payments or you're going to in the near future, and they're letting you

00:26know that you owe a balance to the IRS and that they now have authority to levy up to

00:3315% of your Social Security benefits. So here's a copy of a notice. It's been redacted for privacy

00:40purposes, but I'll go over it pretty quickly. If you have any questions, just give us a call

00:45972-484-0829. So the first part of it is just going to tell you how much your current balance is

00:53and who the Social Security claim account number is, which means your Social Security number,

00:59as well as who the beneficiary owner account is. So that may be different. So if it's a different

01:05Social Security number, you may be receiving benefits from a late spouse or a prior spouse of yours,

01:13and now the IRS has authority to go in and seize up to 15% of your Social Security benefits.

01:19This notice, you do have rights to a collection due process hearing, which means you can file an

01:27appeal to this notice. You have 30 days from the date of the notice to file the appeal.

01:32So page one is just going to tell you here's a payment voucher. You can send in a payment

01:36and what your total balance is owed. The next page is going to say you need to pay us immediately.

01:42If you can't pay, we're going to seize your funds from the Social Security account or from the

01:48beneficiary's account. If you need to make payment arrangements, please give us a call.

01:54The next page, it talks about low-income taxpayer clinic. Anytime they send you a bill,

01:58they're going to give you the option to go to the taxpayer clinic to get help if you need it.

02:04It also is going to give you a breakdown of the years for which you owe and the dollar amount that

02:09you owe as well as what form. So this one is for a 1040, which is a personal individual tax return

02:15with a balance owed. It then is going to start going over the penalties and the interest and give

02:21you that breakdown of how they've come up with your amount that you owe. It will also go over the

02:27information about how you can get penalty abatement for the penalties and how to request that.

02:34If you need additional information, it's going to tell you just to go to irs.gov,

02:37which you already knew that anyway. So again, CP91, which is a levy up to 15% of your Social Security benefits.

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