- What it means
- The IRS intends to levy Social Security benefits paid to the responsible party to collect a business balance.
- Respond within
- 30 days from the date on the notice
- What to send
- Payment, a plan, or Form 12153.
- When to get help
- This reaches personal benefits for a business debt; get help.
What the letter says
Where a business balance has been assessed against an individual (for example, a trust fund penalty), the IRS can levy that person's Social Security benefits under the Federal Payment Levy Program.
What to do
A payment plan or hardship status stops it. File Form 12153 within 30 days to preserve the hearing right.
What to gather
- The notice
- Benefit statements
- A monthly budget
- Form 12153
Write back
The Payment plan request cover letter tool builds the response in the order the IRS reads it. Fill it in, review it, print it, and send it with copies of the documents above and the notice stub on top.
Before you send anything
This is general information, not tax advice. Situations differ. Check with your tax advisor before you send anything. Nothing on this page creates a client relationship.