Re: [tips_and_tricks] IRS Problems, They want what I don't have, lots of money
- They have been levying 35% of my SS for the past 4 years, but I have been
tied down to a court battle which is in it's final stage. I am losing my
home of 25 years and another business property in collection of NFTLs.
I have heard the 15% rule by several, but never researched it. Tonight I
found the info below with the URL below it. When I first corresponded with
SS they simply responded saying they just do what the IRS says and for me to
take it up with them.
*IRS Levy on Your Social Security Benefits* Social Security
Benefits Eligible for the Federal Payment Levy Program
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.
Benefit payments, such as lump sum death benefits, benefits paid to
children, and special benefits for persons aged 72 and over by 1971,
however, will not be included in the FPLP. Additionally, Supplemental
Security Income (SSI) payments, under Title XVI, and payments with partial
withholding to repay a debt owed to Social Security will not be levied
through the FPLP.
Before your Social Security benefits are included in the FPLP, we will send
you a final notice of our intent to levy, with appeal rights, if one has not
already been issued. If we don't hear from you, or if you have already
received this notice, we will send you an additional notice CP 91 or CP 298,
Final Notice Before Levy on Social Security
explaining that your Social Security benefits may be levied. See Tax
additional information about your appeal rights.
You have 30 days from the date of this notice to make arrangements to pay
your tax debt before we begin deducting 15 percent from your monthly
benefit. See Topic 201, The Collection
Publication 594, Understanding the Collection
and Publication 1, Your Rights as a
for additional information.
Because the FPLP is used to satisfy tax debts, the IRS may levy your Social
Security benefits regardless of the amount. This is different from the 1996
Debt Collection Improvement Act which states that the first $750 of monthly
Social Security benefits is off limits to satisfy non-tax debts. Fifteen
percent of the Social Security benefit will be levied through the FPLP
regardless of whether or not the remaining benefit sent to you is less than
Per IRS Website -
On Sun, Apr 26, 2009 at 9:22 PM, BOB GREGORY <rhgusn@...> wrote:
> *26 USC 6334 (a) 10 and 11 only relate to certain service-connected
> disability payments and to certain public assistance payments, Neither of
> them relates to Social Security payments. There are no exemptions in 6334
> (a) for Social Security.
> 26 USC 6334 (d) sets absolute exemptions for wages, salary, or other
> income. This is the amount that cannot be levied regardless of any other
> Social Security payments are covered under the term "However, a futher
> limitation esixts in 26 USC 6331 (h) which is quoted below.*