St. Petersburg · Pinellas County
You retired. The IRS didn’t.
Social Security levies. Letters about your IRA. A penalty for a required distribution you did not know you had to take. These are fixable problems, and they are easier to fix early. I am a tax attorney, and this site explains how the IRS treats retirement income in plain English.
Free consultation. You talk to a lawyer, not a call center.
IRC 6331(h)
The IRS can take up to 15% of each Social Security payment
until the debt is resolved or the levy is released. How it works
Start with what happened
Which one sounds like you?
- “My Social Security check came up short”The IRS 15% Social Security Levy: How the FPLP WorksRead this first
- “I got a CP91 notice”CP91: The Final Notice Before the IRS Levies Social SecurityRead this first
- “Can the IRS take my IRA?”Can the IRS Levy Your IRA in Florida?Read this first
- “I missed a required distribution”Missed RMD Penalty: The 25% Excise Tax and the 10% Correction RateRead this first
- “I live on Social Security and owe the IRS”Living on Social Security Alone and Owing the IRSRead this first
- “I just retired and got a penalty”Estimated Tax Penalties for New Retirees and the Age-62 WaiverRead this first
Retirement income and the IRS
Guides by topic
Each guide cites the Internal Revenue Code, Treasury regulations, the Internal Revenue Manual, and the IRS forms involved, so you can see exactly where the rules come from.
Social Security
The 15% levy, CP91 notices, and how Social Security gets taxed in the first place.
- The IRS 15% Social Security Levy: How the FPLP Works
- CP91: The Final Notice Before the IRS Levies Social Security
- How to Stop or Release an IRS Social Security Levy
- SSI vs. Social Security: Which Benefits the IRS Can Levy
- Social Security in the Bank: Why the Two-Month Rule Doesn't Stop the IRS
- Why Retirees Owe Tax on Social Security Benefits
- Social Security Back Payments and the Lump-Sum Election
IRA & 401(k) Levies
When the IRS can reach retirement savings, and why Florida law does not stop it.
Early Withdrawals
The 10% additional tax, its exceptions, and the rollover mistakes that create tax bills.
RMDs
Required minimum distributions, the 25% excise tax, and how to ask for a waiver.
- Missed RMD Penalty: The 25% Excise Tax and the 10% Correction Rate
- How to Request an RMD Penalty Waiver on Form 5329
- RMD Age 73 and 75: Required Beginning Date Rules After SECURE 2.0
- Inherited IRA 10-Year Rule: Annual RMDs and Penalty Relief
- Qualified Charitable Distributions: Satisfying RMDs Without the Tax Problem
Pensions & Withholding
Pension levies, withholding elections, and estimated tax penalties for new retirees.
Retiree Collection Options
Offers, hardship status, and what the IRS cannot take from someone living on a fixed income.
How this works
Fixed income changes the strategy
The IRS does not treat a 70-year-old living on Social Security and an IRA the way it treats a 40-year-old with a paycheck. Its own manual tells collection employees to weigh whether you depend on retirement money for living expenses, and its financial standards allow more for health care once you turn 65.
That matters. It shapes whether a levy makes sense, whether hardship status fits, and what an offer in compromise has to look like. Knowing those rules is how you protect what you saved.
Florida has no state income tax, so for most Pinellas retirees the only tax collector in the picture is the IRS. Good news and bad news. One opponent, but it is the big one.
- 1Call and tell me what arrivedHave the IRS letter in front of you. The notice number in the corner (CP91, LT11, CP2000 and so on) tells us a lot.
- 2We pull your IRS transcriptsWith a signed Form 2848, I can see what the IRS sees: balances, deadlines, and what is coming next.
- 3You get a plan and a priceYou will know your options and what representation costs before you decide anything.
Around Pinellas County
General IRS collection guides
- Clearwater IRS Help: Why Local Matters
- Currently Not Collectible in Pinellas County
- IRS Audit Representation in Pinellas County
- IRS Bank Levy in Pinellas County
- IRS Collection Statute: Pinellas County Guide
- IRS Penalty Abatement for Pinellas Taxpayers
- IRS Revenue Officer in Pinellas County
- IRS Wage Levy in Pinellas County
- Local Tax Lawyer vs. National Firms
- Offer in Compromise for Pinellas County Taxpayers
- Payroll Tax Lawyer in St. Petersburg
- IRS Installment Agreements for Pinellas Residents
- Pinellas County Tax Lien Guide
- Pinellas Homestead Exemption and IRS Debt
- Pinellas Retirement Accounts and IRS Debt
- IRS Problems in St. Petersburg: A Local Guide
- St. Pete Real Estate and IRS Liens
- Self-Employed in St. Pete? Tax Problems Solved
- St. Pete Small Business IRS Problems
- Tax Bankruptcy in Pinellas County
- Tourist Industry Tax Problems in Pinellas
- Unfiled Returns: St. Pete Consequences
Straight answers
What retirees ask first
Can the IRS really take part of my Social Security?
Yes. Under Internal Revenue Code section 6331(h), the IRS can take up to 15 percent of each Social Security payment through the Federal Payment Levy Program, and it keeps going until the debt is resolved or the levy is released. Before it starts, the IRS has to send the required notices, and you have options, including payment plans and hardship status, that can stop it.
Does Florida law protect my IRA from the IRS?
Not from the IRS. Florida Statute 222.21 protects retirement accounts from ordinary creditors, but federal tax levies follow federal law. Section 6334(c) of the Internal Revenue Code says nothing is exempt from IRS levy except what that section lists, and IRAs are not on the list. The IRS does restrict itself internally, which matters a great deal in practice.
I missed my RMD. How bad is it?
The excise tax under section 4974 is 25 percent of the shortfall, and it drops to 10 percent if you take the missed distribution and report the tax within the correction window. The IRS can also waive it entirely for reasonable error if you are fixing the problem. Take the distribution, then file Form 5329 with an explanation.
Do I have to drive to Tampa?
No. Most IRS matters are handled by phone, mail, and secure document exchange. The office is in Tampa, a short drive across the bay from St. Petersburg, if you prefer to meet in person.
The letter is not going away. Neither are your options.
Free consultation for St. Petersburg, Clearwater, Largo, Seminole, Dunedin, and every other corner of Pinellas County.