IRS Notice CP90: Final Notice of Intent to Levy — CDP Hearing Rights

IRS Notice CP90 is a final notice of intent to levy your assets — including wages, bank accounts, and property — and it triggers your legal right to a Collection Due Process (CDP) hearing.

What CP90 Means

CP90 is one of the most serious notices the IRS issues. It means the IRS has exhausted standard collection notices and is now formally notifying you — as required by law — that it intends to seize your assets to satisfy your tax debt. The IRS can levy your wages, bank accounts, retirement accounts, Social Security benefits, and other property.

Critically, CP90 is the notice that triggers your right to a Collection Due Process (CDP) hearing, which is a formal legal right to challenge the levy before it happens. This is your last opportunity to stop enforcement through an administrative appeal.

Why You Received This Notice

CP90 is issued when:

• You have an unpaid federal tax balance
• The IRS sent prior notices (CP14, CP501, CP503, CP504) and you did not pay or resolve the debt
• The IRS is now authorized under the tax code to seize your assets

Key Deadline and Consequences of Ignoring

You have exactly 30 days from the date on the notice to request a CDP hearing. This deadline is strict — missing it eliminates your right to a CDP hearing and leaves you with only limited appeal options. If you ignore CP90:

• The IRS can immediately begin levying wages, bank accounts, and other assets
• A federal tax lien may already be in place or will be filed
• Once levies begin, stopping them requires either full payment or an active agreement with the IRS
• You lose your most powerful legal protection: the CDP hearing right

What to Do — Step by Step

1. Do not ignore this notice. The 30-day deadline is statutory — it cannot be extended for missing it.
2. Read the notice carefully. Confirm the tax year, the amount owed, and the notice date.
3. File Form 12153 immediately. This is the Request for a Collection Due Process or Equivalent Hearing. Mail it to the address shown on CP90. Keep a copy and send it certified mail so you have proof of timely filing.
4. During the CDP hearing, you can propose alternatives. These include an installment agreement, Offer in Compromise, Currently Not Collectible status, or you can dispute whether the tax was properly assessed.
5. Hire a tax professional now. A CDP hearing is a legal proceeding. Having an enrolled agent, CPA, or tax attorney represent you substantially improves your outcome.
6. If you miss the deadline, you may still request an Equivalent Hearing (also using Form 12153) within one year, but you lose the right to appeal to Tax Court.

Your Rights

You have the right to:

• Request a Collection Due Process hearing within 30 days of this notice
• Propose collection alternatives (installment agreement, Offer in Compromise, Currently Not Collectible)
• Challenge whether the IRS followed proper procedures in the collection process
• Appeal the CDP hearing decision to the U.S. Tax Court
• Be represented by a tax professional, attorney, or LITC clinic representative

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