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- Glossary Article
A CP90C notice is a final notice from the IRS informing you that they intend to levy, or seize, your assets due to unpaid taxes. This is not the first notice the IRS sends, but the last before taking action. Receiving a CP90C means the IRS has tried to resolve your tax debt, but has not received full payment or entered into a payment plan, so now they are giving you one last chance to avoid asset seizure.