Let’s find a tax preparation office for you


Information regarding browser or device support

Oh no! We may not fully support the browser or device software you are using!

To experience our site in the best way possible, please update your browser or device software, or move over to another browser.


What is a CP91 notice?

Mark Steber Chief Tax Information Officer Published On June 26, 2020


IRS notices are letters sent to inform taxpayers of important tax information. Each one is different, but we can explain what the CP91 is about.

Understanding your CP91 notice

The IRS has sent several notices and received no response. They plan to take up to 15% of your social security benefits to pay your tax debt.

H2 Type of Notice

Unpaid taxes

Why you received the CP91 notice

You received a CP91 notice because you owe the IRS money and have ignored the letters sent previously. The IRS plans to seize (levy) up to 15% of your social security benefits to cover that tax debt until it is paid in full. To stop the levy, pay your taxes in full within 30 days or pay as much as you can and set up a payment plan. If you are unable to pay at this time, contact the IRS at the number provided.

Likely next steps

As always, carefully read the notice, which will explain what the IRS intends to do. The IRS tried to contact you multiple times about the taxes owed but received no response.

Then, you need to either make the payment by the due date or set up a payment plan.

You can also contact a tax professional to learn more about your options.

CP91 Notice deadline

You have 30 days to pay the balance or set up a payment plan or the IRS will levy your Social Security.

If you miss the deadline

If you do not pay your unpaid tax balance within 30 days or set up a payment plan, the IRS will issue a levy of 15% on your social security until the tax debt is paid.

About the Author

Mark Steber is Senior Vice President and Chief Tax Information Officer for Jackson Hewitt. With over 30 years of experience, he oversees tax service delivery, quality assurance and tax law adherence. Mark is Jackson Hewitt’s national spokesperson and liaison to the Internal Revenue Service and other government authorities. He is a Certified Public Accountant (CPA), holds registrations in Alabama and Georgia, and is an expert on consumer income taxes including electronic tax and tax data protection.

More about Mark Steber Our Editorial Policy

Related articles

How to Get an IRS Tax Levy Released

The Internal Revenue Service (IRS) has a variety of options to satisfy delinquent debts owed by taxpayers. Some of its more infamous options include federal liens, wage garnishment, refund offsets, and levies.

View more

What is a CP523 notice?

IRS notices are letters sent to inform taxpayers of important tax information. Each one is different, but we can explain what the CP523 is about.

View more

How to Pay Back Taxes You Owe to the IRS

If you’re getting letters from the IRS about your tax debt, you probably have a lot of questions about what to do next and how to handle paying the IRS. We have answers! Read on to learn more about your options and where you can turn for help when paying your back taxes.

View more

Why Jackson Hewitt®?

We see you

Our Tax Pros will connect with you one-on-one, answer all your questions, and always go the extra mile to support you.

We got you

We have flexible hours, locations, and filing options that cater to every hardworking tax filer.

We fight for you

We won't stop until you get every dollar you deserve, guaranteed. It's what we've been doing for over 35 years.