IRS Notice CP91: Intent to Seize Social Security Benefits

IRS Notice CP91 is a final warning that the IRS intends to contact the Social Security Administration to garnish your Social Security benefits — up to 15% of each payment — to collect your unpaid tax debt.

What CP91 Means

CP91 is one of the IRS’s most targeted collection notices. It is sent specifically to taxpayers who receive Social Security benefits and have unresolved federal tax debt. Under the Federal Payment Levy Program (FPLP), the IRS can instruct the Social Security Administration (SSA) to withhold up to 15% of your monthly Social Security benefits and forward that amount to the IRS.

This is a continuous levy — it does not stop after one payment. Every month, 15% of your benefit will be redirected to the IRS until the full balance is paid or you reach an alternative agreement. For many retirees and disabled individuals living on a fixed income, losing 15% of Social Security can create serious financial hardship.

Why You Received This Notice

CP91 is issued because:

• You have an unpaid federal tax balance
• The IRS has identified that you receive Social Security benefits
• Prior collection notices were sent and not resolved
• Your account has been referred to the Federal Payment Levy Program (FPLP)

Key Deadline and Consequences of Ignoring

You have 30 days from the date of this notice to respond before the IRS contacts the SSA. If you do not act:

• The Social Security Administration will begin withholding 15% of your monthly benefit
• The levy continues automatically each month — you will not receive additional warnings
• For Supplemental Security Income (SSI) recipients: SSI is not subject to FPLP levy, but regular Social Security retirement and disability (SSDI) payments are
• Missing this window severely limits your options for stopping the levy without full payment

What to Do — Step by Step

1. File Form 12153 within 30 days. This requests a Collection Due Process (CDP) hearing and legally prevents the levy from proceeding while your hearing is pending.
2. Determine if you qualify for Currently Not Collectible (CNC) status. If your monthly expenses equal or exceed your income — particularly on a fixed Social Security income — you may qualify to have collection paused. CNC status stops levies.
3. Set up an installment agreement. Even a small monthly payment may be enough to prevent the Social Security levy. Contact the IRS at the number on the notice to discuss options.
4. Explore an Offer in Compromise. If your total tax debt exceeds what you can ever realistically pay — especially on a fixed income — the IRS may accept a settlement for less than the full amount.
5. Document your financial situation. The IRS considers income, expenses, and assets when evaluating hardship claims. Having this information ready speeds up the process.
6. Contact the Taxpayer Advocate Service (TAS) at 1-877-777-4778. TAS specifically handles cases involving significant financial hardship, and Social Security levy cases often qualify for TAS assistance.

Your Rights

You have the right to:

• A Collection Due Process hearing before the Social Security levy begins
• Propose collection alternatives, including installment agreements and hardship status
• Appeal to the U.S. Tax Court if your CDP hearing is unsuccessful
• Request Currently Not Collectible status if paying would prevent you from meeting basic living expenses
• Representation by a tax professional or Low Income Taxpayer Clinic (LITC) at no cost if you qualify
• Contact the Taxpayer Advocate Service if the levy creates an economic hardship

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