TN 29 (08-10)
GN 02410.112 Levies Against Representative Payees
Policy on levies against representative payees
Care must be given when a Notice of Levy is received for a representative payee. A levy is only applied to an individual’s own benefits.
If an IRS form 668W, (Notice of Levy on Wages, Salary and Other Income), is received for an individual who is receiving benefits only as a representative payee, return it to the IRS. SSA can only levy a payee's own benefits. The levy of benefits that the payee receives for someone else constitutes improper assignment of benefits.
We receive a notice of levy for Mary Smith. Ms. Smith is not entitled to Social Security benefits, but she is the rep payee for her two children who receive children’s benefits on their father’s account. Since she is not entitled to benefits of her own, the levy must be returned to IRS.