IRS Notice CP91: What It Means and What to Do

Why did I get a CP91?

Common reasons include:

• An earlier final notice of intent to levy (such as CP90, LT11 or Letter 1058) did not resolve the balance
• The IRS's Federal Payment Levy Program matched your tax debt to Social Security benefits
• No payment plan, offer or hardship status is in place
• The balance grew with penalties and interest after earlier notices

What should I do?

1. Read the notice carefully. It explains the planned levy and the date it can begin.
2. Pay the amount due if you can, or pay as much as you can now.
3. If you can't pay in full, call the number on the notice or apply online for a payment plan.
4. If paying would leave you unable to cover basic living expenses, ask about a temporary delay of collection due to financial hardship. Be ready to discuss your monthly income and expenses.
5. If you already paid in full or think a payment wasn't credited, send proof of payment.
6. Consider free help from the Taxpayer Advocate Service or a Low Income Taxpayer Clinic, or authorize a representative with Form 2848.

What documents do I need?

• The CP91 notice and any earlier levy notice (such as CP90 or LT11)
• Your Social Security benefit statement
• A list of monthly income and living expenses, for hardship or payment plan discussions
• Proof of any payments made
• Form 2848, if someone will represent you

What should I avoid?

• Don't contact the Social Security Administration about the levy. The IRS says SSA can't stop it or help resolve the tax issue.
• Don't wait until deductions begin. Call the IRS number on the notice first.
• Don't assume this notice gives you a new Collection Due Process hearing. Those rights generally came with the earlier final notice.

What if I disagree with a CP91?

Call the IRS at the number on your notice right away. The IRS internal manual (IRM 5.11.7) says the appeal routes for CP91 are the Collection Appeals Program (CAP, Form 9423) and an equivalent hearing request (Form 12153) if you haven't already had a CDP or equivalent hearing for those periods. An equivalent hearing generally must be requested within one year of the earlier CDP notice date, and its decision can't be taken to court. CP91 itself does not start a new Collection Due Process hearing period. That right came with the earlier final notice of intent to levy. Publication 1660 explains these appeal routes.

What happens if I ignore a CP91?

If you don't pay or make arrangements, the IRS can levy up to 15% of your Social Security benefits until the tax debt is paid in full. Interest and penalties generally continue to accrue on the unpaid balance.

What else should I know about CP91?

CP91 is a follow-up notice, not a Collection Due Process notice. The IRS manual says the system generates it only after a CDP notice (usually CP90) has been on your account for at least ten weeks. It is mailed by regular mail, not certified mail, and gives about 30 more days to resolve the debt before the Social Security levy. The notice lists your Social Security claim and beneficiary account numbers so you can see exactly which benefit will be levied. Because the levy is ongoing (up to 15% of each payment), setting up an installment agreement or showing hardship before the levy starts is usually far easier than undoing it afterward.