BASIC (05-06)

NL 00770.300 Types of Tax Levy Notices

Description of Possible Types of Tax Levy Notices

1. Type 1 Notice – Tax Levy Started

A Type 1 notice:

  • will be generated whenever tax levy is started and the beneficiary is in current pay status

  • requires a notice to both the beneficiary and IRS

2. Type 2 Notice – Change Affects Tax Levy

A Type 2 notice:

  • will be generated whenever the tax levy amount is being changed for any reason.

  • requires a notice to both the beneficiary and IRS.

3. Type 3 Notice – Tax Levy Terminated

A Type 3 notice:

  • will be generated when the Tax Levy is terminated.

  • requires a notice to both the beneficiary and IRS.

4. Type 4 Notice – Beneficiary Protests Tax Levy

A Type 4 notice will:

  • be generated if the beneficiary protests the tax levy

  • only be sent to the beneficiary.

5. Type 5 Notice – Initial Reject - Bene Not in Pay

A Type 5 notice will:

  • be generated whenever the Tax Levy order is initially rejected because the beneficiary is not in pay status.

  • only be sent to the IRS.

6. Type 6 Notice – Cost of Living Increase (COLA)

NOTE: This Notice Will Not Be Used In Release 1 – Discussions Will Be Held In The Future Re: COLA And Tax Levy

A Type 6 notice will be:

  • generated whenever a Cost of Living (COLA) adjustment is applied to a tax case.

  • sent to the beneficiary and IRS.


To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0900770300
NL 00770.300 - Types of Tax Levy Notices - 05/16/2006
Batch run: 01/27/2009
Rev:05/16/2006