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Understanding Your CP91 Notice

We are notifying you of our intent to levy up to 15% of your social security benefits for unpaid taxes.

What you need to do

  • Read your notice carefully ― it explains our actions.
  • Pay what you owe.
  • Request a payment plan if you can’t pay the full amount you owe.

You may want to...

  • Learn how to request a payment plan.
  • Learn how to submit an Offer in Compromise.
  • Fill out and send us a Form 2848, Power of Attorney and Declaration of Representative, to allow someone (such as an accountant) to contact us on your behalf.

Answers to Common Questions

Should I contact the Social Security Administration (SSA)?
No, contact the number listed on the notice. The SSA can’t stop the levy or assist you in resolving the tax issue.

What happens if I can't pay what I owe?
You can request a payment plan if you can't pay the full amount you owe. Call us at the toll-free number on the top right corner of your notice to talk about payment plans or learn more about them here.

Page Last Reviewed or Updated: 06-Feb-2016

How to get help

  • Call the 1-800, 1-866 or 1-888 number listed on the top right corner of your notice.
  • Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
  • See if you qualify for help from a Low Income Taxpayer Clinic.