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IRS notices / CP90

IRS notice CP90: levy and hearing rights notice

A CP90 says the IRS intends to levy certain assets to pay unpaid taxes and tells you about your right to a Collection Due Process hearing.

For individuals · Based on the IRS's own explanation of this notice

Deadline: Send your Collection Due Process hearing request by the date on your notice; the IRS says that for a proposed levy, you get 30 days from the letter's date.

What this notice means

The IRS plans to levy, which means legally take, certain assets to cover taxes you haven't paid. Your notice explains the action the IRS is taking.

You also have the right to a Collection Due Process hearing. The IRS says the hearing lets you appeal the planned levy and raise other issues you have with your tax situation.

Why you got it

What to do now

  1. Read your notice carefully. It explains what the IRS is doing.
  2. Pay what you owe if you can.
  3. If you can't pay in full, ask for a payment plan. You can call the number on your notice to talk it over.
  4. If you disagree, request a Collection Due Process hearing on Form 12153. Send it with the IRS Document Upload Tool using the access code on your notice, or mail it to the address on your notice.
  5. If you want someone, like an accountant, to contact the IRS for you, file Form 2848, Power of Attorney and Declaration of Representative.

If you don't respond

If the debt isn't paid or resolved, the IRS intends to levy the assets your notice describes. Unpaid tax debt may also keep you from getting or renewing a U.S. passport.

See what a payment plan costs. Enter your balance and a monthly payment to get your payoff date and the total cost. Compare ways to pay. See what each month of waiting adds, and how an IRS plan compares with a card or a loan.

Questions people ask

Why would I ask for a Collection Due Process hearing?

It's your chance to appeal the planned levy and bring up other issues with your tax situation.

How do I send my hearing request?

Fill out Form 12153. Upload it with the IRS Document Upload Tool using the access code on your notice. If the tool doesn't work for you, mail it to the address on your notice.

How do I set up a payment plan?

Call the number on your notice to talk about payment plans, or read about them on IRS.gov.

Related notices

This page explains the notice in plain English. Always follow the instructions and deadlines printed on your own notice. IRS: Understanding your CP90 notice · IRS Publication 594, The IRS Collection Process (PDF) · IRS Publication 1660, Collection Appeal Rights (PDF)

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