USTaxPenaltySaverCP90
CDP RightsCriticalFinal Notice of Intent to Levy and Notice of Your Right to a Hearing
FINAL WARNING. Same as LT11 - the IRS will levy your property unless you respond in 30 days.
Response Deadline
30 days from notice date
This is a firm deadline. Missing it means the IRS can levy your bank accounts and wages without further notice. File Form 12153 immediately.
Collection Due Process Rights
This notice grants you the right to a CDP hearing. Filing Form 12153 within 30 days stops ALL IRS collection action while your case is reviewed. This is your opportunity to propose alternatives like an installment agreement or Offer in Compromise.
Request CDP HearingWhat This Notice Means
CP90 is functionally identical to LT11 - it is a Final Notice of Intent to Levy that grants Collection Due Process (CDP) rights. The IRS uses different notice numbers for system reasons, but the content and your rights are the same. You have 30 calendar days to request a CDP hearing using Form 12153. CP90 is often sent regarding Social Security benefits and federal payments.
Why You May Have Received This
- 1Unpaid tax balance after all reminder notices
- 2Federal payments (Social Security, contractor payments) to be levied
Required Actions
File Form 12153 within 30 days
Pay balance immediately if possible
Consult tax professional urgently
Your Options
Use these calculators to understand your situation and explore resolution options.
Consequences If Ignored
- Up to 15% of Social Security benefits can be levied
- Federal contractor payments can be seized
- Bank accounts and wages subject to levy
Tips & Best Practices
- This is your ticket to Tax Court if you disagree with the tax
- CDP hearing request stops Social Security levy
- The 30-day clock starts from the notice date, not when you receive it
Related Resources
Legal References
Ready to Take Action?
Our guided workflow will walk you through exactly what to do for this notice, step by step.