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

Why you might get this

• Earlier bills and reminders about an overdue balance went unpaid.
• A balance from a past-due tax year is still open.
• The IRS is now ready to seize (levy) your income and certain federal payments to collect.

The deadline

You have 30 days to request a Collection Due Process (CDP) hearing before an independent officer. Missing this deadline can cost you those hearing rights.

What to do

1. Don't ignore this — it's the final step before an actual levy.
2. Pay the balance in full or set up a payment plan right away if you can.
3. To protect your rights, file Form 12153 to request a Collection Due Process (CDP) hearing within 30 days.
4. Consider getting help from a tax professional or the Taxpayer Advocate Service.

What happens if you ignore it

After 30 days, the IRS can levy your wages, bank accounts, Social Security, and other property, and you lose the right to a CDP hearing.

CP90 is the final levy notice (like LT11/Letter 1058) at the end of the collection chain; the next step is an actual levy.

What the IRS CP90 notice means

A CP90 is a final notice of intent to levy, and it carries the same weight as the LT11/Letter 1058. It means your overdue balance has moved through the IRS's earlier bills and reminders without being resolved, and the IRS is now legally preparing to seize your income and assets — including wages, bank accounts, and even certain federal payments like Social Security.

Alongside that warning, the CP90 gives you an important right: a Collection Due Process (CDP) hearing. That's a formal review by an independent IRS officer, where you can dispute the balance, propose a payment alternative, or raise a hardship before any levy takes place.

The deadline is the part to circle in red. You have 30 days from the date on the notice to request that hearing using Form 12153. This 30-day window is set by law. If it passes, you lose the automatic right to that independent review, and the IRS can proceed with the levy.

Because so much is on the line, many people respond to a CP90 by paying, arranging an installment agreement, or bringing in a tax professional or the Taxpayer Advocate Service. The one thing you can't afford to do is nothing.

Solace is built to spot rights-losing statutory deadlines like this 30-day CDP window and put them front and center, so the clock never runs out unnoticed.