IRS CP92 Notice: Final Notice Before Federal Payment Levy - Immediate Action Needed

Receiving an IRS CP92 notice means the Internal Revenue Service is about to seize your federal payments, including Social Security benefits, federal wages, or other government payments to satisfy your unpaid tax debt. This is your final warning before this serious collection action begins, and you have limited time to protect your income and resolve your tax obligations.

What is an IRS CP92 Notice?

The IRS CP92 notice is a Final Notice of Intent to Levy Federal Payments sent to taxpayers with outstanding federal tax debts. This notice warns that the IRS will intercept federal payments you receive unless you take immediate action to resolve your tax debt.

Critical Features of the CP92 Notice:

  • Final warning before federal payment seizure
  • 30-day Collection Due Process hearing rights period
  • Specific federal payments that will be levied
  • Complete tax debt breakdown including penalties and interest
  • Immediate payment options and alternatives
Types of Federal Payments Subject to CP92 Levy

The IRS can seize various types of federal payments under this notice:

Social Security Benefits:

  • Retirement benefits for individuals and survivors
  • Disability benefits (SSDI)
  • Supplemental Security Income (SSI) - limited exemptions apply

Federal Employment Payments:

  • Federal civilian employee wages and salaries
  • Military pay for active duty and retired service members
  • Federal retirement payments and pensions
Your Critical 30-Day Response Window

Collection Due Process (CDP) Hearing Rights

You have exactly 30 days from the CP92 notice date to request a CDP hearing:

Automatic Collection Stay:

  • Federal payment levy is suspended during hearing process
  • Existing levies may be released during hearing
  • Protection from collection while case is under review
  • Time to develop comprehensive resolution strategy
How Karme Tax Services Can Protect Your Federal Payments

A CP92 notice represents one of the most serious financial threats you can face from the IRS. Here's how we can help:

  • Emergency Federal Payment Protection - Immediate action to protect your income
  • Immediate CDP Filing - Stops levy and gives time to negotiate
  • Expert CDP Hearing Representation - Presents compelling arguments for alternatives
  • Hardship Documentation - May qualify you for reduced payments

Your Income and Your Survival Are Worth Fighting For

If you depend on Social Security, federal wages, or other government payments, losing them to IRS levy can be devastating. Don't let this happen when professional help is available.

Call 972-519-0041 immediately for emergency assistance with your CP92 notice.

Tax Resolution intake form