CP90 Notice
The CP90 is the IRS's Final Notice of Intent to Levy and Notice of Your Right to a Hearing. This is one of the most serious notices the IRS sends, it means levy action is imminent and you have limited time to protect your assets.
Why Did You Receive This Notice?
You received a CP90 because you have an unpaid tax balance that has gone through the full IRS collection sequence without being resolved. The IRS has sent prior notices (CP14, CP501, CP503, CP504) and has not received payment or a satisfactory response. The CP90 is the IRS's final formal warning before seizing assets.
What Does this Mean for You?
The CP90 means the IRS is legally authorized to levy, meaning seize, your wages, bank accounts, Social Security payments, retirement accounts, and other assets. It also formally notifies you of your right to request a Collection Due Process (CDP) hearing within 30 days. This hearing is your last formal legal protection against levy action, and it is critical that you use it if you cannot pay immediately.
What Happens If You Ignore It?
Your Options
- Request a Collection Due Process hearing within 30 days: This is your most powerful tool, it pauses all levy action while your case is reviewed by an independent IRS appeals officer.
- Pay in full immediately: Stops all levy action. Set up an installment agreement: If approved before levy begins, payments pause enforcement.
- Apply for an Offer in Compromise: If you qualify, you may settle for less than the full amount.
- Request Currently Not Collectible status: If you genuinely cannot pay, collections can be temporarily suspended.
Step-By-Step: What To Do Next
- Note the date on the CP90, you have exactly 30 days to request a CDP hearing. Missing this deadline eliminates your most powerful protection.
- Decide whether to request a CDP hearing, if you cannot pay in full or have any dispute about the debt, request one immediately.
- File Form 12153 (Request for a Collection Due Process Hearing) by the deadline.
- In the hearing request, indicate what resolution you are seeking, installment agreement, Offer in Compromise, or innocent spouse relief.
- Work with a tax professional, at this stage professional representation is strongly recommended.
Can You Handle this Yourself?
At the CP90 stage, the stakes are high and the window is narrow. If you absolutely want to handle this yourself, your first step is to download and complete Form 12153 immediately to preserve your CDP hearing rights. Send it certified mail and keep your tracking number.
Expert Insight From Rockwater Tax
A CP90 in the mailbox is a moment of crisis, but it is also a moment of opportunity. The Collection Due Process hearing that comes with a CP90 is one of the most powerful tools in tax resolution. At Rockwater Tax, we have used CDP hearings to stop levies cold, buy time for clients to arrange financing to pay balances, negotiate installment agreements the IRS had previously refused, and in some cases, get cases in front of Tax Court. The 30-day window is firm. Do not miss it.
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FAQ
Q: How long do I have to respond to a CP90?
A: You have 30 days from the date on the notice to request a Collection Due Process hearing. This deadline is strict.
Q: What is a Collection Due Process hearing?
A: A formal appeal before an independent IRS appeals officer. Requesting one pauses all levy action while your case is reviewed.
Q: Can the IRS seize my house?
A: The IRS can place a lien on your home and in rare cases seize it. Bank accounts and wages are far more common levy targets.
Q: What if the 30-day deadline has passed?
A: You can still request an Equivalent Hearing within one year, but this does not pause levy action. Contact a tax professional immediately.
