Although the attorney will be identified as the taxpayer on the Notice of Levy, for
SSA to process a levy against an attorney's fee, IRS must also identify the SSN of
the beneficiary from whom the attorney's fee is being withheld.
In some cases, an attorney being levied against may have fees pending in several cases.
If the IRS levies against more than one fee, it must submit the Notice of Levy identifying
the attorney as the taxpayer plus separate attachments showing the name and SSN of
each beneficiary the attorney represented.