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IRS CP90 Notice: Final Notice of Intent to Levy

Last Warning - 30 Days Until Asset Seizure

Quick Answer: The CP90 is the IRS's final notice before levy action. You have exactly 30 days to resolve your tax debt, request a Collection Due Process hearing, or face seizure of wages, bank accounts, and property.

Response Deadline: 30 days - strict deadline

What the CP90 Notice Means

This is the final step before enforcement. The IRS is legally required to send this notice and wait 30 days before levying. This is your last chance to stop collection action.

Who receives this notice: Taxpayers who have ignored all previous notices and have not made any arrangements to resolve their tax debt.

Important Deadline

30 days - strict deadline: This is a hard deadline. After 30 days, the IRS can legally levy your bank accounts, garnish wages, and seize property without further notice.

What Happens If You Don't Respond

  • Bank accounts will be frozen and seized
  • Wages will be garnished (up to 85% of disposable income)
  • Social Security benefits can be levied (up to 15%)
  • Property can be seized and sold
  • Business assets can be taken
  • Retirement accounts can be levied

Your Resolution Options

  • Request a Collection Due Process (CDP) hearing within 30 days
  • Pay the full balance before the deadline
  • Set up an installment agreement immediately
  • Submit an Offer in Compromise
  • Apply for Currently Not Collectible status with proof of hardship

Recommended Next Steps

  1. 1Request a CDP hearing within 30 days to stop the levy
  2. 2Contact a tax professional immediately
  3. 3Gather all financial documents
  4. 4Consider which resolution option fits your situation
  5. 5Do not ignore this notice under any circumstances

Frequently Asked Questions About CP90

Both are final notices of intent to levy. CP90 is issued by the IRS Automated Collection System (ACS) for cases being handled systemically. LT11 is issued when a Revenue Officer is assigned to your case. The consequences and your rights are the same.

Complete IRS Form 12153 (Request for Collection Due Process Hearing) and mail it to the address on your notice within 30 days. During the CDP process, the IRS cannot levy your assets.

If you miss the 30-day deadline, you lose your right to a CDP hearing (you may still request an equivalent hearing within one year). More importantly, the IRS can begin levying immediately without further notice.

No, but they can take a significant portion. The IRS uses a formula based on your filing status and number of dependents. For many taxpayers, this can be 70-85% of their paycheck.

Filing for bankruptcy triggers an automatic stay that temporarily stops IRS collection, including levies. However, most tax debts are not dischargeable in bankruptcy, so this is typically only a temporary solution.

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