CP91 Response
A notice about levying up to 15% of Social Security benefits. Upload it and get a response letter in 60 seconds for $19.
12,400+ notices analyzed
A CP91 is a final notice stating that the IRS intends to levy up to 15 percent of Social Security benefits to collect an unpaid balance.
The 15 percent figure comes from the Federal Payment Levy Program, which applies a fixed percentage to certain recurring federal payments rather than taking the full amount.
The notice lists the balance, the periods involved, and a date by which a Collection Due Process hearing can be requested. It is usually sent by certified mail.
[Your Name], Taxpayer
[City, State]
[Date]
Internal Revenue Service
Correspondence Unit
RE: Collection Due Process Hearing Request, Notice CP91, Social Security Levy
To Whom It May Concern:
Pursuant to IRC Section 6330, I am requesting a Collection Due Process hearing in response to Notice CP91 dated [Date] concerning tax periods [Years].
1. Financial circumstances. Social Security benefits are the primary source of household income. Enclosed is documentation of monthly income and allowable living expenses.
2. Requested consideration. I am asking that the account be reviewed for a collection alternative appropriate to the documented circumstances.
Sample only. Your letter is drafted from your specific notice.
Upload your CP91 including the page that shows the deadline and the amount due.
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Send your response through the IRS secure portal or by certified mail.
It is a final notice stating the IRS intends to levy up to 15 percent of Social Security benefits to collect an unpaid tax balance.
The hearing window is printed on the notice and is typically 30 days from the notice date.
The IRS can generally begin taking the described percentage from benefit payments once the window closes, and the hearing right tied to the notice lapses.
Yes. The response is a hearing request plus a written statement, often with financial documentation. Our tool drafts that statement from your notice.
It is a final notice affecting recurring monthly income, which makes it one of the more consequential letters in the collection sequence.
The notice describes a levy of up to 15 percent of the benefit under the Federal Payment Levy Program rather than the entire payment.
Final notice of intent to levy certain federal payments and other assets.
Read the CP90 page →Final notice of intent to levy, with Collection Due Process hearing rights.
Read the LT11 page →Notice of intent to levy a state tax refund and to search for other assets.
Read the CP504 page →Or start from the hub: every IRS notice, explained in plain English.