Welcome to the site. I will be helping you today.
IRS is generally limited to 15% garnishment for income taxes
from Social Security benefits (http://www.irs.gov/Individuals
-Payment-Levy-Program) is a link to IRS describing the 15% cap they are limited to taking).
In order to stop the levies, and potentially get funds returned to you, I can suggest hiring a tax
professional to assist. In the event you want to try and remedy this yourself, I can suggest a couple of possible options:
1. File Form
911 with the IRS Taxpayer Advocate Office (http://www.irs.gov/pub/irs-pdf/f911.pdf is the link). Ask for a hold on the levy and refund of any collections over 15% until the case is reviewed.
2. Review your options with a tax professional who does tax advocacy. There may be other settlement options available, depending on how old the taxes are, what type and your mother's means.
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