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.
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.
The Federal Payment Levy Program Process
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.
IT'S AS SIMPLE AS MATCHING YOU UP IN THE COMPUTER
YOU DON'T NEED TO SUFFER
YOU HAVE RIGHTS
This is What You Can Do
(You may be declared Currently not Collectible)