Generally, levy cannot be made on wages or property until the IRS has given the taxpayer the 30-day written notice of intent to levy required by I.R.C. § 6331(d).
The IRS uses a Form 668-W to levy wages. If the taxpayer has a levy notice, determine the current stage of the levy process. Generally, the taxpayer will receive 3 statutory notices before the actual levy:
- 10-day Notice and Demand for Payment1
- Final Notice Before Levy2
- Final Notice of Intent to Levy and Collection Due Process hearing opportunity at least 30 days before proposed levy3
The last notice is CP notice 90. However, if the IRS is going to levy Social Security benefits, it must issue a CP notice 91. The IRS can levy up to 15% of Social Security Retirement, Railroad Retirement, Spousal and Survivor, and Disability benefits. The IRS will not levy Supplemental Security Income (SSI).