Notice CP91: IRS Notice CP91 — The IRS Is Coming for Your Social Security
Notice CP91 is a specific and serious threat: the IRS intends to take 15% of your Social Security benefits to satisfy an unpaid tax debt. For retirees and disabled individuals living on fixed income, losing even 15% of those benefits can be financially devastating. The good news is that this levy can often be stopped — but you need to move quickly.
How the IRS Can Levy Social Security
Under IRC § 6331(h), the IRS is authorized to continuously levy up to 15% of Social Security benefits. Unlike other levies that require a new action each time, a continuous levy attaches to every future payment automatically until the debt is fully paid or you take action to stop it.
"Financial Hardship" — Your Key Defense
The most effective way to stop a Social Security levy is to demonstrate economic hardship under IRC § 6343(a). If levying your benefits would prevent you from meeting basic living expenses — housing, food, utilities, medical costs — the IRS is required to release the levy. You prove this by submitting a Form 433-A (Collection Information Statement), which documents your income, expenses, and assets.
Your 3-Step Action Checklist
Call the IRS Automated Collection Service (ACS) immediately and request a hardship review. Document the call with the representative's name and badge number.
Prepare and submit Form 433-A. This is your financial snapshot — it needs to show that your monthly expenses equal or exceed your monthly income once the levy is applied.
Request Currently Not Collectible (CNC) Status. If hardship is established, the IRS places your account in CNC status, suspending all collection action.
Don't Wait for the First Deduction
Once the continuous levy begins, the Social Security Administration automatically forwards 15% to the IRS with each payment. It takes time to stop once it starts. Act before the first deduction, if possible.
We help clients prove financial hardship, prepare Form 433-A accurately, and negotiate CNC status or an installment agreement that keeps Social Security benefits intact.
Contact our office today — especially if you are on a fixed income and cannot afford a reduction in benefits.