IRS CP90 (Final Notice of Intent to Levy) — Definition Glossary

Defined by Sarah Mitchell, CPA | Reviewed by: James Okafor, EA

Full Definition

The CP90 (or Letter 1058) is the IRS’s Final Notice of Intent to Levy — the formal notice that triggers the taxpayer’s Collection Due Process rights and the 30-day window before the IRS can legally levy property. The CP90 is sent by certified mail to the taxpayer’s last known address and includes: the amount owed; the type of tax and period; a demand for payment; a notice of the taxpayer’s CDP rights; and the IRS’s intent to levy wages, bank accounts, and other assets after the 30-day deadline. Receiving a CP90 is a red-line emergency — action taken within the 30-day window is vastly more effective than any action after the levy is served.

Why This Matters for Businesses With Tax Debt

Understanding IRS CP90 (Final Notice of Intent to Levy) is essential for any business owner navigating IRS enforcement. This term directly affects the options available for resolving business tax debt — including whether tax debt financing is available, how lien subordination works, and what enforcement the IRS can take.

Related Terms

Collection Due Process, IRS Bank Levy, Notice of Levy

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Sources: IRS.gov; Internal Revenue Code (IRC); IRS Publication 594 (The IRS Collection Process); IRS Publication 1 (Your Rights as a Taxpayer). Tax Funds is a financing marketplace — not a lender, CPA firm, or law firm. This content is for informational purposes only.