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CP 91/298 Frequently Asked Questions (FAQs)

What is the notice telling me?

This notice is telling you that we intend to issue a levy against fifteen (15) percent of your Social Security benefits that you are entitled to because you still have a balance due on your tax account.

What do I have to do?

Pay the amount due as shown on the notice. Mail us your payment in the envelope we sent you. Enclose the copy of the letter we sent you to make sure we correctly credit your account.  If you can't pay the whole amount now, call us at the telephone number provided on your notice to make alternative arrangements to satisfy your tax account. This may include entering into an installment agreement or proposing an Offer in Compromise.

How much time do I have?

You should contact us or pay your balance due immediately. You have 30 days from the date of this notice to contact us before we issue a levy.

What happens if I don't pay?

If you don't pay or make arrangements to pay, we will issue a levy against your Social Security benefits to collect the money.

Who should I contact?

If you have any questions about the notice, call us at the telephone number provided on your notice. The person who answers the phone will assist you. Do not call the Social Security Administration.

What if I don't agree or have already taken corrective action?

If you do not agree with the information in this notice, call us immediately at the telephone number on your notice. We will do our best to help you. If you do not agree with the proposed action, you have the right to request an appeal under the Collection Appeals Program (CAP) or you may be entitled to an Appeals hearing. Your request must be filed within 30 days of this notice.

If you called us about this matter before, but we did not correct the problem, you may want to contact the Taxpayer Advocate Service.

If you have already paid or arranged for an installment agreement, you should still call us at the telephone number on your notice to make sure your account reflects this.

Page Last Reviewed or Updated: 31-Mar-2014