IRS Tax Relief - IRS Collection Procedure for Social Security Disability
SOCIAL SECURITY DISABILITY
Social Security Benefits Eligible for the Federal Payment Levy Program (FPLP)
The IRS will Levy your Social Security Disability (SSDI) benefits.Through the Federal Payment Levy Program (FPLP), Social Security benefit payments outlined in Title II of the Social Security Act, Federal Old-Age, Survivors, and Disability Insurance Benefits, are subject to the 15-percent levy, to pay your delinquent tax debt.
What the IRS Will Not Levy
However, Social Security benefit payments, such as lump sum death benefits and benefits paid to children, are not included in the Federal Payment Levy program (FPLP). Additionally, Supplemental Security Income (SSI) payments, under Title XVI, and payments with partial withholding to repay a debt owed to Social Security are not levied through the FPLP. Beginning February 2011, the FPLP may exclude certain delinquent taxpayers who receive social security payments if their income falls at or below certain established levels, based on the Department of Health and Human Services poverty guidelines.
What is Required Before the IRS Seizes your Social Security Check
Before your Social Security or Disability (SSDI) benefits are included in the FPLP, the IRS will send you a final notice of their intent to levy, with appeal rights, if one has not already been issued. If the IRS has not heard from you, or if you have already received this notice, the IRS will send you an additional collection notice CP-91 or CP-298, Final Notice Before Levy on Social Security Benefits, explaining that your Social Security benefits may be levied.
IRS Final Notice
What You Need to Know About the CP-91 or CP-298 IRS Notice
The IRS assessed the back tax debt and sent you a Notice and Demand for Payment
You neglected or refused to pay your tax debt; and
The IRS sent you a Final Notice of Intent to Levy and Notice of Your Right to A Hearing (the CP-91 or CP-298) at least 30 days before the levy. The IRS could give you this notice in person, leave it at your home or your usual place of business, or send it to your last known address by certified or registered mail, return receipt requested. Please note: if we levy your state tax refund, you may receive a Notice of Levy on Your State Tax Refund, Notice of Your Right to Hearing after the Levy.
The Federal Payment Levy Program Process
The IRS, in conjunction with the Department of the Treasury, Financial Management Service (FMS), started the Federal Payment Levy Program (FPLP) which is authorized by Internal Revenue Code Section 6331 (h), as prescribed by the Taxpayer Relief Act of 1997 Section 1024. Through the Federal Payment Levy Program, the IRS can collect your overdue taxes through a continuous levy on certain federal payments disbursed by FMS.
As part of Federal Payment LevyPprogram, a file of delinquent accounts is transmitted to FMS to be matched against pending federal payments you are due. When a match is found, we send you a Final Notice - Notice of Intent to Levy and Notice of Your Right to a Hearing (CP-90 or CP-297), if another Final Notice (CP-91 or CP-298) has not already been issued.
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(You may be declared Currently not Collectible)
When you, the taxpayer, are unable to make installment payments on your tax debt and can prove that enforcement of an IRS Wage Levy/IRS Garnishment would create significant undue economic hardship by depriving you, the taxpayer, of basic living necessities the IRS, as well as some States, will classify you as Currently not Collectible (currently uncollectible) and grant hardship status to suspend collection activity.
Should the IRS consider you "currently not collectible", this status will usually be for a period of 18 months to 2 years. At the end of the Currently not Collectible (currently uncollectible) period, you, the taxpayer, will need to show the IRS that your economic situation has not changed. As long as you enjoy this status with the IRS, you will not be expected to pay any of your IRS back tax debt. Your statutory period (IRS Statute of Limitations) does not freeze or stop. The Statute continues to decrease as usual.
WHAT ELSE CAN YOU DO?
File an Offer in Compromise and Settle with the IRS An Offer in Compromise (OIC) is an agreement between a taxpayer and the Internal Revenue Service that settles the taxpayer’s tax liabilities for less than the full amount owed.
What is an Offer in Compromise Based On An Offer in Compromise (OIC) is based on a formula that takes into account your Present Income, your Assets (or lack thereof), your Future Income and your Allowable Expenses. When you are on a fixed Income such as Social Security or Social Security Disability (SSDI), you are more than likely qualified and eligible for an IRS settlement through the Offer in Compromise program. If you have a job where your wages will not be fluctuating much in the coming years, you are qualified and eligible for an Offer in Compromise.
THE IRS HAS EASED THE ELIGIBILITY TO SETTLE
The IRS Announced the Easing of the Offer in Compromise Program:
“I’ve made a whole set of changes to the Offer in Compromise (OIC) program since I’ve been here to try to increase the participation rate, increase the acceptance rate, because it’s good for the tax system,” Doug Shulman, the IRS Commissioner said.
“These changes to the Offer in Compromise program will help give taxpayers a fresh start,” said Doug Shulman, the IRS commissioner, in a conference call with reporters. These changes “are especially appropriate as the American people and small businesses are climbing out of the worst recession in a generation.”
“There are a variety of things, all aimed at increasing acceptance rates for an Offer in Compromise, making it a user-friendly thing to apply for,” Shulman said.
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