IRS Notice CP 91/CP 298 - Final Notice Before Levy on Social Security Benefits

The IRS issues this notice to inform the taxpayer that they intend to levy against their Social Security Benefits. The notice contains the steps necessary to be taken within 30 days to prevent the IRS from this action.

The taxpayer has a balance due on their account for which they have previously received a notice. The balance due is still outstanding and the IRS intends to take up to 15% of their Social Security Benefits to pay it.

Sections of the Notice:

  • Header - This area contains the Notice Number, the notice date, your Social Security Number and the IRS contact number.
  • Explanation - This section explains the previous IRS actions taken and their intent to proceed with the collection of the tax owed from the taxpayer’s Social Security Benefits.
  • Response - To avoid this action the IRS notice gives two options: (1) Payment in full, or (2) setup payment arrangements with the possibility of deferral for hardship. Contacting the IRS within 30 days from the date in the header section is necessary to resolve this issue or the IRS will levy against the Social Security Benefits of the taxpayer.