IRS Notice CP90: Final Notice — Intent to Levy (CDP Rights)
Final intent-to-levy notice with Collection Due Process hearing rights.
- Response deadline
- 30 days from the notice date
- Category
- Appeals & Collection Due Process
- Severity
- Critical
What does an IRS CP90 notice mean?
A CP90 is a final notice of the IRS's intent to levy your assets, paired with notice of your right to a Collection Due Process hearing. Like the LTR1058, it is the last step before the IRS can seize wages, bank accounts, and other property, and it gives you 30 days to request a hearing that halts levy action.
Why did you receive a CP90?
Your balance went unpaid through prior notices, and the IRS is now authorizing enforced collection unless you act within the hearing window.
How to respond to a CP90 notice
Request a CDP hearing within 30 days using Form 12153 to stop the levy and present collection alternatives such as an installment agreement, Offer in Compromise, or Currently Not Collectible status. You can also pay in full or arrange a plan before the deadline to avoid levy entirely.
What happens if you ignore it?
After the deadline the IRS may levy your wages and accounts and seize property. Missing the hearing request forfeits the levy hold and some appeal protections.
Common resolutions
- Request a CDP hearing
- Pay in full
- Propose an Offer in Compromise
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For informational purposes only. Not legal, tax, or medical advice.