The CP90 Notice is the IRS’s Final Notice of Intent to Levy, sent to taxpayers when previous attempts to collect tax debt have been unsuccessful. This notice also serves as a Notice of Your Right to a Hearing, which means you have the legal right to appeal the IRS’s decision to levy your assets. This is a critical juncture, as the IRS will seize your property—such as bank accounts, wages, or other assets—if you do not take immediate action.
Taxpayers receiving a CP90 have 30 days to either:
- Pay the full balance owed, including penalties and interest.
- Request a Collection Due Process (CDP) hearing to dispute the levy or propose alternative solutions, such as an Installment Agreement or Offer in Compromise.
Ignoring a CP90 notice will allow the IRS to move forward with a levy, potentially garnishing wages, freezing bank accounts, or seizing property. However, timely action can prevent these severe consequences. The CDP hearing offers taxpayers the chance to negotiate with the IRS before any collection actions are enforced. Taxpayers should act quickly to protect their assets and avoid further penalties and interest.