KNOWto

When should I seek help from 

the Taxpayer Advocate Service?

Before seeking help from the Taxpayer Advocate 

Service (TAS), you or your representative should 

first try to resolve your problem by working directly 

with the IRS. 

If you’re having financial difficulties or the IRS is unresponsive, 

taking too long to resolve your problem, or is threatening 

action that will harm you or your family, TAS may be able 

to help. You can contact TAS by calling our toll-free number 

at 1-877-ASK-TAS1 (1-877-275-8271).

NEED

WHAT YOU

The Federal Levy Payment Program

as it applies to your Social Security benefits

CONSUMER TAX TIP

Department of the Treasury Internal Revenue Service www.irs.gov 

Publication 4418 (Rev. 6-2014) Catalog Number 39183C

@YourVoiceatIRS

/YourVoiceatIRS

/TASNTA

IRS

Can anyone else help me?

Depending on your income, you may be eligible for help from a 

Low Income Taxpayer Clinic (LITC). These clinics are independent 

from the IRS. Some provide professional representation before the 

IRS or in court on collection disputes and other issues 

for free or for a small fee. 

To get more information or find a clinic near you,

visit www.irs.gov/litc or IRS Publication 4134, 

Low Income Taxpayer Clinic List. You can get this publication at 

www.irs.gov, at your local IRS office, or by calling 1-800-829-3676.

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For more information on the programs and options in 

this brochure, visit www.taxpayeradvocate.irs.gov/

Individuals/Federal-Payment-Levy-Program 

for videos, publications, and other resources.

Where can I get more information?

www.TaxpayerAdvocate.irs.gov

The Taxpayer Advocate Service (TAS) is your voice at the IRS. 

Our job is to ensure that every taxpayer is treated fairly 

and that you know and understand your rights. 
If you are a guardian or conservator, you will need a Power of 

Attorney before the IRS can talk to you about tax problems and make 

any payment arrangements. A Power of Attorney can be obtained 

by completing Form 2848, Power of Attorney and Declaration 

of Representative. If the taxpayer is incapacitated, you may still 

complete a Form 2848; however, you will need to attach the legal 

documentation that allows you to act on the taxpayer’s behalf.

The first step is to determine if you owe the tax. Some 

possibilities for relief from your federal tax debt include:

Audit Reconsideration

You may not have responded to an earlier IRS notice 

and the IRS may have assessed the liability based 

on certain assumptions. You may be able to ask the 

IRS to reconsider the assessment. (see Publication 3598, 

What You Should Know About the Audit Reconsideration Process)

Innocent Spouse Relief 

Generally, both you and your spouse are each 

responsible for paying the full amount of any tax, 

interest, and penalties due on your joint return. 

However, if you qualify for innocent spouse relief, you 

may be relieved of those amounts of your spouse (or 

former spouse) that were incorrectly reported on the 

joint return. (see Publication 971, Innocent Spouse Relief)

What should I do if I’m subject to a levy?

The worst thing you 

can do is nothing at all.

What is a levy on Social Security benefits?

All taxpayers with outstanding tax debts are subject to a levy on 

assets and income sources, including Social Security benefits. 

There are two ways the IRS may levy upon your Social Security 

benefits – via the automated Federal Payment Levy Program (FPLP) 

or by a manual (non-FPLP) levy. 

Under the FPLP, the IRS is able to levy up to 15 percent of your Social 

Security benefits each month; there is no similar restriction on how 

much the IRS can receive from manual levies. There is an exemption 

amount, however, for reasonable living expenses. Once a levy is in 

place, the IRS may withhold monies from the federal payments you 

receive. This levy may continue until the entire amount of your federal 

tax debt is repaid or other payment arrangements are made, or the 

debt becomes unenforceable by law.

What if I can’t pay the amount I owe in full?

If you are subject to the levy, you will receive a notice from the IRS. 

If you do not pay the tax or contact the IRS within 30 days of the 

date of the notice, the IRS is allowed to levy on your Social Security 

benefits. Once your payments are levied, you will receive a notice 

indicating the amount of the levy. If you have an outstanding tax liability, 

you can take steps now to prevent having your payments levied.

The next step is to determine if you are able to pay all or part of 

the tax you owe. It is important that you call the IRS immediately. 

If the IRS determines that you cannot pay any of your tax debt 

due to an economic hardship, the IRS may temporarily delay 

collection until your financial condition improves. Please be 

prepared to provide your monthly income and expenses so the 

IRS can help you resolve your tax matter. 

If you are unable to pay your liability in full, you may want 

to consider one of the following collection alternatives:

•Enter into a monthly installment agreement;

•Enter into an Offer in Compromise; or

•Request to be classified as currently not collectible. Being 

 currently not collectible does not mean the debt goes away. 

 It means that the IRS has determined you cannot afford to 

 pay the debt at this time. Penalties and interest will continue 

 to be added to the debt.

For more information on these collection alternatives, refer to 

Publication 594, The IRS Collection Process.

What if you are a guardian or conservator 

for a taxpayer?

Social Security payments 

the IRS levies

Social Security payments 

the IRS does not levy

• Retirement

• Survivors

• Disability Insurance

• Children’s benefits

• Supplemental Security Income

• Lump sum death benefits

Will I be subject to a levy?