IRS Notice CP91 – Final Notice Before Levy on Social Security Benefits

Intent to Seize Up To 15% of Your Social Security Benefits

Type of Notice: Unpaid balance

Most common tax problem area: IRS bill for unpaid taxes

Other tax problem areas: IRS penalties

Why you received IRS Notice CP91

  1. You have a tax balance that was not paid by the due date.
  2. The IRS sent multiple notices requesting your payment, but never received payment.
  3. The IRS is informing you that it will take (levy) a portion of your Social Security benefits. It is the final notice before a levy on social security benefits starts.

Your options to address IRS Notice CP91

  1. Make arrangements to pay
  2. Dispute the taxes you owe
  3. Dispute the penalties

Notice deadline: 30 days

If you miss the deadline: The IRS will issue a levy and begin taking 15% of your social security payment until you pay the balance or establish a payment arrangement.

Want more help?

See your local tax pro for a free consultation.

Related Topics

Related Resources

Tax Dictionary: Defaulted Installment Agreement

Get the facts about defaulted installment agreements from H&R Block, and learn how to fix the issue if you default your IRS installment agreement.

IRS Notice CP128 – The IRS Applied Your Overpayment and You Still Have a Balance Due

Learn more about notice CP128 and how to handle an IRS CP128 notice with help from the tax experts at H&R Block.

IRS Notice CP12 – Changes to Your Form 1040

Learn more about notice CP12 and how to handle an IRS CP12 notice with help from the tax experts at H&R Block.

Tax Dictionary: Tax Compliance Officer

Get the facts about IRS tax compliance officers, who handle certain audits. Read the IRS definition and get more insight about IRS audits from H&R Block.