What Is IRS Notice CP90?
IRS Notice CP90 is a Final Notice of Intent to Levy sent when you have unpaid federal taxes and prior IRS collection notices did not result in payment or resolution. This notice informs you that the IRS intends to seize assets or income to collect the debt.
CP90 also notifies you of your right to request a Collection Due Process (CDP) hearing before levy action begins.
What Does a CP90 Notice Mean?
A CP90 notice means the IRS has completed its required notice process and now has legal authority to begin enforced collection, including levying bank accounts, garnishing wages, or seizing other property.
This notice represents one of the last steps before levy action.
Why Did You Receive a CP90 Notice?
You may receive a CP90 notice if:
- You owe back taxes that remain unpaid
- Previous IRS notices were ignored or unresolved
- No payment plan or resolution was established
- Required tax returns were filed but the balance remains due
Is CP90 the Final IRS Levy Notice?
Yes. CP90 is considered a final levy notice and includes your right to request a CDP hearing. If you do not respond within the allowed timeframe, the IRS may proceed with levy actions.
What Is the Deadline to Respond to a CP90 Notice?
You generally have 30 days from the date on the CP90 notice to respond.
Responding within this period is critical to:
- Preserve your appeal rights
- Request a CDP hearing
- Prevent or delay levy action
What Happens If You Ignore a CP90 Notice?
If a CP90 notice is ignored:
- The IRS may levy bank accounts
- Wages may be garnished
- Social Security benefits may be reduced
- Other assets or income may be seized
Once levy action begins, stopping it becomes more difficult.
What Are Your Options After Receiving a CP90?
Common options include:
- Paying the balance in full
- Requesting an installment agreement
- Requesting a Collection Due Process hearing
- Seeking hardship-based relief
The appropriate option depends on your financial situation and response timing.
Which IRS Forms Are Related to a CP90 Notice?
Forms commonly used in CP90 cases include:
- Form 12153 – Request a Collection Due Process hearing
- Form 9465 – Installment agreement request
- Form 433-A / 433-F – Financial information statement
What IRS Notices Are Related to CP90?
Notices commonly associated with CP90 include:
- CP504 – Notice of Intent to Levy (state tax refund)
- LT11 / Letter 1058 – Final Notice of Intent to Levy
- CP91 – Notice of levy on Social Security benefits
When Should You Seek Help With a CP90 Notice?
You may need assistance if:
- A levy is imminent
- You cannot afford to pay the balance
- You disagree with the IRS balance
- Multiple tax years are involved
Summary
IRS Notice CP90 is a final warning that the IRS intends to levy assets to collect unpaid taxes. It includes the right to request a Collection Due Process hearing, but strict deadlines apply. Acting promptly can prevent enforced collection actions.
Scope Note
This page explains IRS Notice CP90 and general response options. It does not provide legal or tax advice.