- Glossary Article
IRS Notice CP90: Final Notice of Intent to Levy and Notice of Your Right to a Hearing
What is an IRS Notice CP90: Final Notice of Intent to Levy and Notice of Your Right to a Hearing?
An IRS Notice CP90 is a final warning from the IRS that they intend to levy your property (such as bank accounts, wages, or other assets) to pay your unpaid taxes. This notice also informs you of your right to request a hearing with the IRS Office of Appeals, giving you a chance to dispute the levy before it happens. Receiving a CP90 means the IRS has exhausted other collection methods and is moving to more aggressive actions.