IRS Notice CP91

Levy on Social Security Benefits

Receiving IRS Notice CP91 means the IRS plans to take up to 15% of your Social Security benefits to pay off a tax debt you owe. This notice is a serious warning and one of the final steps before the IRS begins levying your income.

You have only 30 days to respond before the levy takes effect.

▸ Why Did I Receive CP91?

This notice is issued when:

You owe past-due federal income taxes
The IRS has tried to contact you through earlier notices (like CP14 or CP501)
You haven’t responded or arranged to pay
The IRS is now targeting your Social Security income for collection

The IRS can legally take a portion of your monthly benefits through the Federal Payment Levy Program (FPLP) until the debt is resolved.

▸ What’s in the CP91 Notice?

The CP91 will show:

The total amount of tax you owe
That the IRS intends to levy 15% of your Social Security payments
Your right to appeal or request a Collection Due Process (CDP) hearing
A deadline to respond (30 days from the date on the notice)

▸ What Should You Do?

Take the notice seriously. The levy will happen unless you act.
Review the tax amount. Make sure the IRS’s figures are accurate.
Request a hearing if you disagree with the debt or need time to resolve it.
Explore tax relief options — such as an installment plan or financial hardship status to stop the levy.

▸ When to Call a Tax Attorney

Once CP91 is issued, the IRS is only weeks away from taking part of your Social Security each month. If you:

Can’t afford to lose part of your income
Disagree with the IRS’s claim
Need to negotiate a payment solution
Want to appeal the levy

Then it’s time to speak with a tax attorney. We can work on stopping the levy before it starts, represent you in hearings, and protect your income and financial future.