CP 91 IRS Notice: Final Notice Before Levy of Social Security Benefits

This is a notice that entails information about the IRS filing a final notice before take your social security benefits. It is sent to taxpayers who owe an outstanding balance on IRS back taxes. This is not the first one sent, and if the taxpayer has ignored previous notices this is the final one prior to action being taken. The form notifies the taxpayer that the amount is still outstanding and that up to 15% of social security benefits will be seized to secure payment. The taxpayer has 30 days to respond once this notice is sent.

IRS Notices

There are two pages included in this notice. The first page contains information about account, your rights and IRS contact information. It tells you what to do if you can pay the amount in full and what to do if you are unable to pay the balance off. It also advises you that if you want a tax attorney or professional to represent you in this matter that you will need to file a Form 2848: Power of Attorney and Declaration of Representative.

Page two of the notice is your account information. It includes your account or form number, tax period, assessed balance, statutory additions, paying penalty late, interest and the total amount of tax owed. This is how the IRS will list information for all outstanding accounts.

There is also the following forms and information enclosed in this notice:

  • Publication 4134: Low Income Taxpayer Clinics for low-income taxpayers
  • Copy of notice
  • Envelop

If you have previously paid this balance and have proof, then you should contact the IRS as soon as possible. If you have questions about the balance, or need to have an installment agreement requested, your tax attorney can assist you with this information also.