CP 91/CP 298 Notice
What is the CP 91/CP 298 notice telling me?
Either of these notices is telling you that the IRS intends to issue a levy on up to 15% of the Social Security benefits you are entitled to because you still have a balance due on your tax account.
What do I have to do?
If you agree with the information in the notice, pay the amount due as shown on the notice. Mail them your payment in the envelope they sent you. Enclose a copy of the letter they sent you to make sure they correctly credit your account. If you can't pay the whole amount now, call them at the number on your notice to make alternative arrangements to satisfy your tax account. This may include entering into an installment agreement or proposing an Offer in Compromise.
How much time do I have?
You should contact them or pay your balance due immediately. You have 30 days from the date of this notice to contact the IRS before they issue a levy.
What happens if I don't pay?
If you don't pay or make arrangements to pay, they'll issue a levy against your Social Security benefits to collect the money.
Who should I contact?
If you have any questions about the notice, call them at the number provided on your notice. Don't call the Social Security Administration.
What if I don't agree or have already taken corrective action?
If you don't agree with the information in this notice, call them immediately at the number on your notice. If you don't agree with the proposed action, you have the right to request an appeal under the Collection Appeals Program (CAP) or you may be entitled to an Appeals hearing. Your request must be filed within 30 days of this notice.
If you called the IRS about this matter before, but they did not correct the problem, you may want to contact the Taxpayer Advocate Service.
If you've already paid or arranged for an installment agreement, you should still call them at the number on your notice to make sure your account reflects this. Or sign in to your IRS Online Account to view recent changes.
For additional information, click on any of the topics below.
What to do if you disagree with the IRS tax notice
Getting rid of tax penalties
What to do if you do not have the money to pay the IRS
Either of these notices is telling you that the IRS intends to issue a levy on up to 15% of the Social Security benefits you are entitled to because you still have a balance due on your tax account.
What do I have to do?
If you agree with the information in the notice, pay the amount due as shown on the notice. Mail them your payment in the envelope they sent you. Enclose a copy of the letter they sent you to make sure they correctly credit your account. If you can't pay the whole amount now, call them at the number on your notice to make alternative arrangements to satisfy your tax account. This may include entering into an installment agreement or proposing an Offer in Compromise.
How much time do I have?
You should contact them or pay your balance due immediately. You have 30 days from the date of this notice to contact the IRS before they issue a levy.
What happens if I don't pay?
If you don't pay or make arrangements to pay, they'll issue a levy against your Social Security benefits to collect the money.
Who should I contact?
If you have any questions about the notice, call them at the number provided on your notice. Don't call the Social Security Administration.
What if I don't agree or have already taken corrective action?
If you don't agree with the information in this notice, call them immediately at the number on your notice. If you don't agree with the proposed action, you have the right to request an appeal under the Collection Appeals Program (CAP) or you may be entitled to an Appeals hearing. Your request must be filed within 30 days of this notice.
If you called the IRS about this matter before, but they did not correct the problem, you may want to contact the Taxpayer Advocate Service.
If you've already paid or arranged for an installment agreement, you should still call them at the number on your notice to make sure your account reflects this. Or sign in to your IRS Online Account to view recent changes.
For additional information, click on any of the topics below.
What to do if you disagree with the IRS tax notice
Getting rid of tax penalties
What to do if you do not have the money to pay the IRS
