CP90 Notice — Final Notice of Intent to Levy and Your Right to a Hearing

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

A CP90 notice is a Final Notice of Intent to Levy — one of the most serious notices the IRS sends before actually seizing assets.

What Triggered This Notice

Per IRS.gov: “We intend to levy certain assets for unpaid taxes and are informing you of your right to a Collection Due Process hearing.”

Your Appeal Rights

You can request a Collection Due Process (CDP) hearing by filing Form 12153, Request for a Collection Due Process or Equivalent Hearing, generally within 30 days of the notice date — via the Document Upload Tool or by mail to the address on the notice.

What Happens If You Miss It

Without payment, a payment arrangement, or a timely CDP hearing request, the IRS can proceed with levy action. You may also be prevented from receiving or renewing a U.S. passport.

What To Do

File Form 12153 within the deadline if you want to dispute the levy, or pay/arrange payment to stop it outright. Because a CP90 means levy is imminent, financing that pays the balance directly is often the only option fast enough to prevent a bank account or asset seizure.

Source: IRS.gov — Understanding Your CP90 Notice