IRS Notice CP90
Final Notice of Intent to Levy and a Right to a CDP Hearing
If you received IRS Notice CP90, the IRS is warning you that it intends to levy (seize) your assets to collect unpaid taxes. This is one of the most serious collection notices the IRS sends and it gives you only 30 days to act before enforcement can begin.
This notice also informs you of your right to a Collection Due Process Hearing. This is a very important notice providing a very limited time to file a timely appeal. A phone call to the IRS does NOT extend the deadline to timely appeal. By timely appealing this notice, the IRS is prohibited from pursuing collection action against you for the balance due referenced in the notice AND you are provided rights to Tax Court review if the IRS fails to follow the law, a very powerful weapon to utilize during negotiations with the IRS.
It is highly recommended that you contact a tax lawyer to discuss your appeal rights immediately upon receiving this notice.
▸ What Is a Levy?
A levy is the legal seizure of your:
Bank accounts
Wages or salary
Social Security benefits
Tax refunds
Business income
Other property (in some cases)
CP90 means the IRS is prepared to take these steps if you don’t respond.
▸ Why Did I Receive CP90?
You likely received this notice because:
You have an unpaid tax balance
You’ve received prior notices (like CP14 or CP501) and didn’t respond
The IRS is escalating to enforced collection
They want to give you one final chance to resolve the issue voluntarily
▸ What’s in the CP90 Notice?
The notice includes:
The total amount due, including penalties and interest
A deadline (30 days from the notice date) before levy action can begin
Instructions on how to pay or request a hearing
Your legal right to appeal through a CDP hearing
▸ What Should You Do?
Act immediately. You have 30 days to request a hearing or arrange a solution.
Review the notice. Confirm the debt amount and compare it to your records.
Can’t pay? You may qualify for an Installment Agreement, Offer in Compromise, or Currently Not Collectible status.
Request a CDP hearing if you want to stop the levy and challenge the debt.
▸ When to Call a Tax Attorney
CP90 is one of the most critical notices you can receive. If you ignore it, the IRS can begin levying your assets without further warning.
An experienced tax attorney can:
Stop the levy by filing for a CDP hearing
Review your case and explore settlement or hardship options
Challenge the tax debt or request penalty abatement
Represent you before the IRS so you don’t have to deal with it alone
▸ Don’t Wait Until It’s Too Late
The clock is ticking. If you’ve received CP90, you’re facing potential seizure of your wages, bank accounts, or property.
Call (903) 595-1000 or fill out this quick form to schedule a consultation.
