CP91 Notice
The CP91 is a final warning IRS notice informing you that the IRS intends to levy (garnish) up to 15% of your Social Security benefits to collect an unpaid tax debt. You must take action immediately to prevent the levy from taking effect.
Why Did You Receive This Notice?
You received a CP91 because you have an outstanding federal tax debt and the IRS has exhausted its standard collection escalation process. The IRS has determined you receive Social Security benefits and has issued this final notice before beginning the Federal Payment Levy Program (FPLP), which automatically intercepts a portion of government payments including Social Security to satisfy unpaid tax debts.
What Does this Mean for You?
The CP91 means the IRS is prepared to begin taking up to 15% of your Social Security benefits automatically and applying them to your tax debt. This is not a threat — it is the last formal notice before enforcement begins. Unless you contact the IRS and establish a resolution plan, the levy will proceed.
What Happens If You Ignore It?
Your Options
- Set up a payment plan immediately: Establishing an installment agreement before the levy begins will typically stop the Social Security garnishment.
- Request Currently Not Collectible status: If the levy would create a financial hardship — meaning you cannot cover basic living expenses — you can request CNC status, which temporarily halts all collection activity.
- Apply for an Offer in Compromise: If you cannot realistically pay your full balance, an OIC allows you to settle for less. Apply at irs.gov.
- Request a Collection Due Process hearing: If you believe the levy is improper or want to challenge the debt, you may have the right to request a CDP hearing — check the notice for deadlines.
Step-By-Step: What To Do Next
Step 1: Do not ignore the CP91. Call the IRS immediately at the number on the notice.
Step 2: Determine which resolution option is best for your situation: payment plan, CNC hardship status, or OIC.
Step 3: Apply for the resolution option as quickly as possible — before the levy start date if one is listed.
Step 4: If you believe the debt is incorrect, gather documentation and request a Collection Due Process hearing.
Step 5: Confirm in writing that the Social Security levy has been stopped before your next benefit payment.
Can You Handle this Yourself?
You can call the IRS on your own to set up a payment plan and stop the levy. The IRS does accept hardship requests — if a 15% levy on your Social Security would prevent you from meeting basic living expenses, you have grounds to request CNC status. Having your financial information (income, expenses, assets) ready when you call will speed up the process significantly.
Expert Insight From Rockwater Tax
At Rockwater Tax, the CP91 is one of the most urgent notices we help clients with. Losing 15% of your Social Security check is a real financial hardship for many people — and the IRS is actually quite responsive to hardship arguments. Clients who call with documentation of their income and living expenses often get the levy stopped within a single call. Don't wait.
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FAQ
Q: How much of my Social Security can the IRS take?
A: Under the Federal Payment Levy Program, the IRS can levy up to 15% of your Social Security benefits.
Q: Will setting up a payment plan stop the Social Security levy?
A: Yes. Once you establish an installment agreement, the IRS will typically stop the FPLP levy on your benefits.
Q: What if a 15% levy would leave me unable to pay my bills?
A: Call the IRS and request Currently Not Collectible status based on financial hardship. If approved, collection activity — including the levy — is temporarily paused.
