IRS Notice CP90: Final Notice of Intent to Levy and Notice of Your Right to a Hearing

IRS Notice CP90, also known as the Final Notice of Intent to Levy and Notice of Your Right to a Hearing, is a critical IRS communication that warns taxpayers of an impending levy. This notice informs the taxpayer that the IRS plans to seize their property, wages, bank accounts, or other assets to satisfy unpaid tax debt unless immediate action is taken.

The taxpayer has 30 days from the date of the notice to either:

1. Pay the full amount owed.
2. Request a Collection Due Process (CDP) hearing to challenge the levy or negotiate an alternative resolution, such as an Installment Agreement or Offer in Compromise.

If the taxpayer fails to respond within the 30-day window, the IRS will proceed with levying the taxpayer’s assets. A CP90 notice is one of the final steps the IRS takes before enforcement actions, making it vital for taxpayers to address the notice immediately to avoid severe financial consequences.