Final Levy Notice - Review the Date and Your Hearing Rights
Quick Answer: CP90 tells you the IRS intends to levy certain assets for unpaid taxes and informs you of your right to a Collection Due Process hearing. The IRS says Form 12153 generally must be sent to the address on the notice within 30 days from the notice date to appeal the proposed levy action.
CP90 is a Final Notice of Intent to Levy and notice of your right to a Collection Due Process hearing. IRS guidance says a final levy notice generally must be provided at least 30 days before levy action, subject to statutory exceptions.
Who receives this notice: Taxpayers whom the IRS is notifying of an intended levy for unpaid federal taxes and of Collection Due Process hearing rights.
30 days - strict deadline: The notice provides the deadline for requesting a Collection Due Process hearing. Read the notice carefully and use its date and instructions when determining your response deadline.
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