VALID › Notice Library › CP91 notice
In the IRS’s own words · not reviewed by VALID
CP91 notice explained, in the IRS’s own words
We intend to levy up to 15% of your Social Security benefits for unpaid taxes.
Read the full CP91 page on irs.gov ↗
What this notice is about
We intend to levy up to 15% of your Social Security benefits for unpaid taxes.
What you need to do
- Read your notice carefully ― it explains our actions.
- Pay what you owe.
- Request a payment plan if you can't pay the full amount you owe.
You may want to
- Learn about payment plans and installment agreements.
- Learn about a temporary delay on collections due to a financial hardship.
- Learn about an Offer in compromise.
- Learn about Form 2848, Power of Attorney and Declaration of Representative, to allow someone (such as an accountant) to contact us on your behalf.
Should I contact the Social Security Administration (SSA)?
No. The SSA can't stop the levy or assist you in resolving the tax issue. You should contact us using the number listed on the notice to resolve your tax situation.
What happens if I can't pay what I owe?
Call us at the number on your notice to discuss payment options or learn more about payment plans.
What to do next
- Write down the date on the letter today.
- Look the number up on irs.gov yourself. Don’t trust a link or phone number from anyone else.
- If it says you owe money or proposes changes to your return, take it to a licensed CPA, EA or tax attorney before that date.
Not advice. Not a filing. Verify with a licensed professional. Rules change by year and facts.