CP91 IRS Notice Help When the IRS Plans to Levy Social Security Benefits

IRS Notice CP91 is a Notice of Intent to Levy Your Social Security Benefits and Notice of Your Right to a Hearing informing the taxpayer that the IRS plans to begin taking a portion of Social Security payments to apply toward unpaid tax debt.

This notice is important because it provides the taxpayer with the right to request a Collection Due Process (CDP) hearing with IRS Appeals before the Social Security levy begins, if the request is submitted before the deadline shown on the notice.

Definition: IRS Notice CP91 is a levy warning stating the IRS may take a percentage of Social Security benefits to collect unpaid taxes if the balance is not resolved.

CP91 help refers to professional assistance responding to the notice, protecting appeal rights, and establishing a structured resolution strategy before the IRS begins levying Social Security payments.

What the CP91 Notice Means

The IRS is preparing to levy Social Security benefits
The taxpayer has the right to request a Collection Due Process hearing
The notice provides a limited time to exercise appeal rights
The IRS may begin taking a portion of Social Security payments if the notice is ignored

This notice represents a serious stage in the IRS collection process because the IRS may begin continuous levy deductions from Social Security payments if the taxpayer does not respond before the deadline shown on the notice.

How a Social Security Levy Works

When the IRS levies Social Security benefits, it typically takes a portion of each monthly payment through the Federal Payment Levy Program (FPLP).

A percentage of the monthly Social Security benefit may be taken
The levy continues each month until the tax debt is resolved
The levy may remain in place unless a resolution is established

Related levy guidance:

Resolution Options After Receiving CP91

Several resolution paths may stop or prevent the Social Security levy depending on the taxpayer’s financial condition and compliance status.

Requesting a Collection Due Process (CDP) hearing
Entering an installment agreement
Requesting Currently Not Collectible hardship status
Submitting an offer in compromise in qualifying cases

Related resolution guidance:

Why CP91 Requires Immediate Attention

The notice provides formal appeal rights
Ignoring the notice allows Social Security levy deductions to begin
The deadline to request a CDP hearing is limited
Early response may stop or delay levy action

Get Professional Help With IRS Notice CP91

If you received IRS Notice CP91, responding quickly can protect your appeal rights and help prevent a Social Security levy.

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