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The CP91 notice is issued by the IRS to notify taxpayers that a federal payment levy is being placed on their account due to unpaid taxes. This notice serves as a warning that the IRS intends to collect the debt through levies on federal payments, including Social Security benefits and other government payments.
Key points about CP91:
- The notice specifies the amount owed and indicates that the levy will take effect unless the taxpayer resolves the debt.
- Taxpayers can avoid the levy by paying the balance in full, establishing an Installment Agreement, or requesting a Collection Due Process (CDP) hearing.
- The notice includes important deadlines and contact information for resolving the issue.
Taxpayers receiving CP91 should take immediate action to prevent the levy from being enforced.