CP91

A CP91 says the IRS intends to take up to 15% of your Social Security benefits toward unpaid taxes. It is specific and bounded — the notice concerns that 15% of benefits, not your home or bank account — and payment options remain open.

“We intend to levy up to 15% of your Social Security benefits for this unpaid balance. Pay what you owe, or contact us to arrange payments — including hardship options if you can't pay at all.”

The IRS's own page points people to payment plans, hardship delays, and offers in compromise — all of which work best when raised before the benefit levy begins. Contacting the Social Security Administration doesn't help; this is resolved with the IRS.

• The notice itself
• Your Social Security benefit statement
• A simple monthly budget — income and necessary expenses — since hardship relief turns on it
• Records of the tax years behind the balance

• Establishing hardship (currently-not-collectible) status when the benefits are needed to live on
• Negotiating a payment plan sized to a fixed income
• Reviewing whether the underlying balance is right at all
• Handling every IRS conversation on your behalf