FINAL NOTICE BEFORE LEVY ON SOCIAL SECURITY BENEFITS

Our records indicate the federal tax you owe has not been paid, although we have previously advised you of your appeal rights and asked you to pay it.  The law allows the IRS to take up to 15% of your Social Security benefits to pay your overdue taxes.  We may proceed with levy action if you do not pay the full amount you owe, request an appeals hearing, or contact us to resolve the tax matter within 30 days from the date of this notice.

We have identified the following social security account information:

Social Security Claim Account Number: «account number prints here on notice»
Beneficiary’s Own Account Number: «account number prints here on notice»

To avoid this levy action against your Social Security benefits:

If You Can Pay The Amount You Owe in Full:

• Make your check or money order payable to United States Treasury.
• Write your Social Security Number or Employer Identification Number, the form number(s), and tax period(s) on your payment.
• Send your payment and the attached payment stub to us in the enclosed envelope.

You will find the amount you owe listed on the next page.  The amout you owe includes tax, penalties, and interest.  Penalty and interest charges, known as statutory additions, are detailed on the following pages and continue to accrue until you pay the total amount in full.

If You Cannot Pay The Amount You Owe in Full:
It is important that you call us immediately at the telephone number listed above.  Please be prepared to tell us your monthly income and expenses so we can help you resolve this tax matter.  We may be able to set up a payment arrangement.  Or, if we determine that you cannot pay any of your tax debt due to a significant hardship, we may temporarily delay collection until your financial condition improves.

Contact Us (Within 30 days from the date of this notice)
Please do not contact the Social Security Administration regarding your federal tax matter. If you have any questions, please call the IRS at the above telephone number or write us at the address located on the return stub found on the second page of this notice.  We want to help you resolve this matter, so please call us if you need assistance.

Authorized Representative
If you wish to have someone else contact us to resolve this tax matter, complete Form 2848, Power of Attorney and Declaration of Representative, and send it to us in the enclosed envelope. You can get this form at you local IRS office, by calling 1-800-829-3676, or from our website at www.irs.gov. For your information, we have enclosed Publication 4134.  This publication provides a list of Low Income Taxpayer Clinics that assist low-income taxpayer for free or a nominal charge.

Enclosures:
Publication 4134
Copy of this notice
Envelope