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Generally speaking, in most cases the IRS will take 15% of your social security benefits to apply to your back tax debt. This is true only if your benefits are greater than $750 per month
If your benefits are less than $750 per month, they will not take anything
If all you have is social security, and you have little to no assets, you may be able to put in an Offer in Compromise to pay the IRS one lump sum to settle your tax debt currently