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What this notice is about
We are notifying you of our intent to levy up to 15% of your social security benefits for unpaid taxes.
What you need to do
- Read your notice carefully. It explains our actions.
- Pay what you owe.
- Request a payment plan if you can't pay the full amount you owe.
You may want to
- Learn how to submit an Offer in Compromise.
- Fill out and send us a Form 2848, Power of Attorney and Declaration of Representative PDF, to allow someone (such as an accountant) to contact us on your behalf.
Frequently asked questions
Should I contact the Social Security Administration (SSA)?
No, contact the number listed on the notice. The SSA can't stop the levy or assist you in resolving the tax issue.
What happens if I can't pay what I owe? (updated Nov. 21, 2025)
You can apply online for a payment plan (including installment agreements).
Helpful information
- People First Initiative FAQs: Liens, Levies and Other Collection Activities
- Publication 594, The IRS Collection Process PDF
- Form 9465, Installment Agreement Request PDF
- Form 12153, Request for a Collection Due Process or Equivalent Hearing PDF
- Notice 746, Information About Your Notice, Penalty and Interest PDF
Need help?
- You can authorize someone to contact the IRS on your behalf.
- See if you qualify for help from a Low Income Taxpayer Clinic.
- If you can’t find what you need online, call the IRS number on your notice or letter. If you didn’t receive a letter or notice, use telephone assistance.
- If you can't resolve the penalty on your own, contact Taxpayer Advocate Service, an independent organization within IRS.