IRS Notice CP91 / CP298
Final Notice Before Social Security Levy
CP91 (individuals) and CP298 (businesses) authorize the IRS to garnish up to 15% of Social Security benefits under the Federal Payment Levy Program. Unlike wage garnishment, there is no exempt-amount floor.
Tax Attorney · Villanova University School of Law · Admitted in Delaware, New Jersey, United States Tax Court
Notice CP91 / CP298 in Plain English
CP91 (and its cousin CP298 for businesses) is the IRS's Final Notice Before Levy on Social Security Benefits. The IRS can garnish up to 15% of your Social Security payment under the Federal Payment Levy Program — and unlike wage garnishment, there is no exempt-amount protection.
Why the IRS sent you a CP91 / CP298
You have an unresolved balance and Social Security is a known income stream on the IRS's file.
Prior CP-series notices went unanswered and the account advanced to Automated Collection.
You may be retired or disabled with limited other income, making SS the IRS's most reachable collection target.
What Happens If You Ignore Notice CP91 / CP298
Up to 15% of monthly Social Security benefits garnished indefinitely. Missing the 30-day CDP window forfeits Tax Court review of the levy.
Every day you wait, penalties compound, interest accrues, and your options shrink. The IRS does not negotiate well with silence — they escalate.
What To Do About Notice CP91 / CP298
File Form 12153 for a Collection Due Process hearing within 30 days. Request Currently Not Collectible status if SS is your primary income.
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File Form 12153 (Collection Due Process hearing) within 30 days — this immediately pauses the levy while the case is reviewed.
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If Social Security is your primary income, request Currently Not Collectible status with Form 433-F; the IRS routinely grants CNC when SS is at or near the allowable-living-expense threshold.
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Explore Offer in Compromise — SS-only households frequently qualify for pennies-on-the-dollar settlements because reasonable collection potential is low.
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If a levy has already begun, request a Manual Levy Release citing economic hardship; the IRS must release levies causing 'undue' hardship even if the levy is otherwise valid.
A Senior Tax Attorney's Take on CP91 / CP298
SS-levy cases are among the most emotionally charged and, ironically, among the most winnable. The reasonable-collection-potential math almost always favors the taxpayer, and CDP filings on CP91 succeed at very high rates when accompanied by a specific alternative proposal.
Call (877) 829-5267Costly Mistakes People Make With Notice CP91 / CP298
Assuming Social Security is 'protected' — it is not; the FPLP explicitly authorizes garnishment of up to 15% of the gross benefit.
Missing the 30-day CDP window, which is the fastest and most complete way to stop the levy.
Cashing out retirement or IRA funds to pay off the debt without first calculating the resulting tax hit — sometimes doubling the problem.
IRS Notices Related to CP91 / CP298
These are the notices the IRS most often sends before, after, or alongside a CP91 / CP298. Read the related ones to understand where you are in the collection sequence.
Tax Resolution Services That Resolve a CP91 / CP298
Senior tax attorneys at McCauley Law Offices use these strategies to stop, settle, or unwind a CP91 / CP298 notice.
Stop the IRS from seizing funds from your bank accounts.
Stop IRS wage levies that are taking money from your paycheck.
Challenge unfavorable IRS decisions through the independent Appeals Office.
Prove financial hardship to temporarily halt IRS collection activity.
Primary Sources & Authority
We cite the underlying IRS publications and statutes so you can verify everything on this page.