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.