IRS Notice CP90: final notice before a levy

What the IRS is really saying"This is the final warning. Really."

What a CP90 means

The CP90 is a Final Notice of Intent to Levy and Notice of Your Right to a Hearing. It carries the same rights and deadline as an LT11. It's often sent to people who receive federal payments, such as Social Security benefits, federal wages or retirement, or payments as a federal contractor.

What the IRS can take after a CP90

• Federal payments, through the Federal Payment Levy Program. This can include up to 15% of each Social Security benefit, federal salary or federal retirement payment, and up to 100% of payments to federal contractors.
• Wages and bank accounts, through regular levies.
• Other property, such as retirement accounts, accounts receivable, and in some cases vehicles or real estate.

What to do now

1. Mark the deadline. Count 30 days from the date on the notice.
2. Request a hearing if you need time. Send Form 12153 within the 30 days. At the hearing, you can propose a payment plan, an offer in compromise or "currently not collectible" status.
3. Or set up a resolution directly. If you qualify for a payment plan now, that can also prevent the levy. See how IRS payment plans work.
4. If the levy would cause hardship, tell the IRS. If a levy leaves you unable to pay basic living expenses, the IRS is required to release it.

If you miss the 30 days

You can still request an "equivalent hearing" within one year of the notice date, but the IRS doesn't have to stop collection while it's pending, and you can't appeal the decision to Tax Court. You can also set up a payment plan or other resolution at any time to get a levy released.

Where CP90 fits

The IRS sends collection notices in this order. A CP90 is a final notice, like the LT11.

1. CP14Step 1 of 5
2. CP501Step 2 of 5
3. CP503Step 3 of 5
4. CP504Step 4 of 5
5. LT11Step 5 of 5
6. CP90Step 5 of 5You are here

Common questions

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