My name isXXXXX am a licensed attorney, and my goal is to provide you with excellent service today.
Yes, unfortunately, the IRS can levy up to 15 percent of Social Security Disability Insurance
payments to satisfy a tax debt, including back pay.
Your debt was classified by the IRS as uncollectable due to your financial situation, but if that financial situation changes (i.e. you start receiving a form of income, such as SSDI payments) the IRS can change that classification.
The IRS and other debtors will self-classify debts as uncollectable, when they realize that collection efforts would be highly unlikely to result in them receiving the amount owed. But this isn't a legally binding term, so the IRS isn't bound to not engage in any future collection efforts after stating a debt is uncollectable.
This site from Iowa Legal Aid provides some good additional information:
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