IRS notice
IRS Notice CP90: Final Notice of Intent to Levy and Your Hearing Rights
Final notice before the IRS levies wages, bank accounts or other property, with a 30-day window to request a Collection Due Process hearing.
Act now
Form 12153 must reach the IRS by the hearing date printed on the CP90, which the IRS gives as 30 days from the date of the letter; after that the IRS may levy and you lose the right to take Appeals' decision to the Tax Court.
This deadline is set by law and cannot be extended.
A CP90 is the IRS's final notice that it intends to levy your property for unpaid tax, and it gives you the right to a Collection Due Process (CDP) hearing with the Independent Office of Appeals. Pay, arrange a payment plan, or file Form 12153 by the date on the notice, generally 30 days from the notice date, to keep your hearing and Tax Court rights.
What this notice is telling you
- Earlier bills and reminders went unpaid, and the IRS is now ready to levy.
- Property at risk includes wages and other income, bank accounts, business assets, personal assets including a car or home, state tax refunds and Social Security benefits.
- You have a legal right under Internal Revenue Code section 6330 to a CDP hearing before the levy, requested on Form 12153.
- A timely hearing request generally pauses levy action on the periods covered while the hearing and any appeal are pending.
- The IRS's CP90 page also warns that unpaid tax debt may prevent you from getting or renewing a US passport.
What to do
Find the hearing date on the notice
The first page states the date by which you must request a CDP hearing. Mark it; the IRS cannot extend it.
Decide whether you need a hearing
A hearing is worth requesting if you want a payment plan, an offer in compromise or a hardship hold considered by Appeals, if you think the lien or levy is inappropriate, or if you never had a chance to dispute the tax.
File Form 12153 in time
Complete Form 12153, Request for a Collection Due Process or Equivalent Hearing, state the reasons in its issues section, and send it to the address on the notice. Keep proof of mailing. Supporting documents can go through the IRS Document Upload Tool using the code on the notice.
Or resolve the balance directly
Pay in full, or pay what you can and set up a payment plan by calling the number on the notice. If you have already paid, send proof of payment.
Prepare your financial picture
Appeals will want current income, expenses and assets if you are asking for a payment plan, an offer or a hardship delay. Gather pay stubs, bank statements and bills now.
What a Collection Due Process hearing can do
A CDP hearing is held by the IRS Independent Office of Appeals, which is separate from the collection staff who sent the CP90. In it you can propose alternatives to the levy, such as an installment agreement, an offer in compromise or a temporary delay for hardship, and raise whether the levy is appropriate. You can dispute the amount of tax only in limited circumstances, generally if you did not have an earlier opportunity to do so. If you disagree with Appeals' determination, the tax code gives you 30 days from that determination to petition the US Tax Court.
| CDP hearing (by the date on the CP90) | Equivalent hearing (within one year of the notice) | |
|---|---|---|
| Who hears it | Independent Office of Appeals | Independent Office of Appeals |
| Levy action on the covered periods | Generally suspended while the hearing and any appeal are pending | Not covered by the statutory suspension for CDP hearings |
| Can you go to Tax Court afterwards | Yes, within 30 days of the determination | Generally no |
If you can't pay
The CP90 tells you to pay as much as you can and arrange the rest. Individuals who owe $50,000 or less may qualify for the IRS's Simple Payment Plan. If paying anything would leave you unable to meet basic living expenses, ask about a temporary delay in collection. An offer in compromise is another option if you can't realistically pay the full balance. Each of these can be raised directly with the IRS or, if you request one, at the CDP hearing.
If the deadline passes
After the date on the notice, the IRS may levy on the periods listed. A Notice of Federal Tax Lien may also be filed if it has not been already, and an unpaid seriously delinquent debt can be certified to the State Department, affecting your passport. You can still request an equivalent hearing within one year of the notice date, but you give up the suspension of levy that a timely CDP request carries and, generally, review by the Tax Court.
Where this notice sits
- CP504
- CP90
The usual order. Not every account gets every notice, and some steps can be skipped.
Want a CPA to deal with it?
Bring the notice to a free consultation, in person on James Island or by video. We read it with you, tell you what it means for your account and, if you want us to, take over the response once you sign Form 2848.
IRS & SCDOR letters — Find your notice number below, see what it means and which date matters, then let a licensed CPA deal with the IRS or SCDOR on your behalf.
Sources
By Haigler CPA Group. Updated . Notices are revised from time to time, so go by the wording and dates on your own notice. The information on this site is general in nature and is not tax, legal, or accounting advice for your situation. Tax law changes and the right answer depends on facts we would need to review with you. Please speak with a qualified professional before acting on anything you read here.
Questions about CP90
What is the difference between CP90 and LT11 or Letter 1058?
All three are notices of intent to levy that give you Collection Due Process hearing rights, and the IRS lists the same 30-day window for each. The Taxpayer Advocate Service says Letter 1058 is usually sent by a revenue officer assigned to the case. Whichever version you have, the hearing date printed on it controls.
Do I need a reason to request a CDP hearing?
Yes. Form 12153 asks you to state the issues you want Appeals to consider, such as a collection alternative, a lien withdrawal or hardship, and the IRS asks you to include your reason when you send it. Be specific.
Will requesting a hearing stop the IRS from levying my bank account?
A timely CDP request generally suspends levy action on the tax periods covered by the notice while the hearing and any Tax Court review are pending. It does not stop interest from accruing.
Can I request a hearing and also try to set up a payment plan?
Yes. Many people request the hearing to protect their rights and propose the payment plan to Appeals, or settle the plan with collection before the hearing takes place.
Other notices
- LT11 / Letter 1058: Final notice of intent to levy and your right to a hearingFinal notice that the IRS plans to seize property for an unpaid balance, with a hearing deadline that cannot be extended.
- Letter 3172: Notice of federal tax lien filing and your right to a hearingThe IRS has filed a public Notice of Federal Tax Lien for unpaid tax and is telling you how to request a hearing.
- CP91: Intent to levy up to 15% of Social Security benefitsThe IRS intends to take up to 15% of each Social Security payment until an unpaid tax balance is paid.
- IRS notice lookupEvery IRS notice carries a code. Find yours below to see what it generally means, which date matters, and what to do before that date passes.
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