IRS Notice Decoder
Notice CP90: Intent to levy and your hearing rights
CP90 tells you the IRS plans to levy, and that you have a right to a hearing. Read it closely and act soon.
What CP90 means
- The IRS intends to levy certain assets for unpaid taxes.
- The notice tells you about your right to a Collection Due Process hearing, which lets you appeal the intent to levy and raise other issues with your tax situation.
Deadline calculator
The IRS CP90 page doesn't list a number of days. Federal law (IRC §6330) requires a notice of your hearing right at least 30 days before the first levy, and gives you the right to request a hearing during that 30-day period. Use the date on your notice, and follow its instructions.
This is an estimate counted from the printed date. Always go by the dates and instructions on your own notice.
Sources: IRS CP90 page; 26 U.S.C. §6330(a)If it is ignored, and what usually comes next
If you don't act, the IRS says:
- The IRS intends to levy certain assets.
- If you can't pay, you may not be able to get or renew a U.S. passport. The IRS says to contact it to discuss your options.
The CP90 page doesn't name a follow-up notice.
Source: IRS CP90 pageWhat you can do yourself
- Pay what you owe.
- Ask for a payment plan if you can't pay in full. Call the number on your notice.
- Ask about an Offer in Compromise.
- If you disagree, request a Collection Due Process hearing with Form 12153. Send documents through the Document Upload Tool with the access code on your notice, or by mail.
- To let someone contact the IRS for you, use Form 2848.
When to bring in an Enrolled Agent
The IRS notes that you can authorize someone to represent you or contact it for you. Consider getting help if:
- You want to request a Collection Due Process hearing.
- A levy or passport restriction is a real risk.
- You can't pay in full and aren't sure which payment plan fits.
Official IRS resource
Read the IRS's own explanation: IRS, Understanding your CP90 notice (irs.gov).
This page is general information, not tax or legal advice. It doesn't create a client relationship. Advice for your situation starts only after a formal engagement with Tristan D. Taylor, EA. Always follow the instructions on your own notice.