IRS may levy Social Security benefits to satisfy delinquent tax balances. However, there are rules to be applied when making the decision to levy Social Security benefits. Treasury Inspector General for Tax Administration (TIGTA) recently conducted an audit of Revenue Officer (R.O.) Social Security levy procedures. They concluded that significant numbers of such levies created economic hardship on taxpayers despite the legal requirement that such levies must be released.
Per the TIGTA summary: Revenue Officers make levy determinations of Social Security benefits on a case-by-case basis and exercise judgment in making