An IRS Notice CP90 is a final warning that the IRS intends to levy (legally seize) your property or assets to satisfy an unpaid tax debt. This notice is issued after multiple previous attempts to collect payment and gives you 30 days to respond before the IRS can begin seizing assets.

A CP90 notice is not to be taken lightly. Failure to respond within the 30-day window could result in the IRS seizing your wages, bank accounts, property, social security benefits, and other assets without further notice. This notice also triggers your right to request a Collection Due Process hearing, your last opportunity to prevent asset seizure.

Review your CP90 notice carefully to understand:

• The total amount you owe, including penalties and interest
• Your right to request a Collection Due Process hearing within 30 days
• Whether you agree with the amount owed
• If you can pay the full amount immediately
• What payment arrangements might work for your situation
• If you need professional tax relief assistance

If you receive a CP90 notice from the IRS, taking immediate action is crucial to protect your assets from a tax levy. Don’t wait until the 30-day deadline approaches.

An IRS Notice CP90, also known as a Final Notice of Intent to Levy, represents the IRS’s final warning before taking enforcement action to collect unpaid taxes. This notice is required by law under the Fifth Amendment, which protects your right to due process before the government can seize your property.

This IRS notice includes:

• Total amount due
• 30-day deadline to respond
• Information about your right to a Collection Due Process hearing
• Payment options
• Consequences of failing to respond
• Instructions for requesting an appeal

If you don’t respond to a CP90 notice within 30 days, the IRS can levy:

• Wages and income
• Bank accounts
• Business assets
• Personal property (vehicles, real estate)
• Social Security benefits
• State and federal tax refunds

To address a CP90 notice, you must act within the 30-day window. Your options include:

1. Pay in Full: If you can pay the entire amount, this will immediately stop the levy process
2. Request a Collection Due Process Hearing: File Form 12153 to appeal the tax levy action and discuss alternative solutions
3. Set Up a Payment Plan: Apply for an installment agreement to pay your tax debt over time
4. Submit an Offer in Compromise: Propose to settle your tax debt for less than the full amount if you qualify
5. Seek Professional Help: Consult with a tax relief professional who can represent you and negotiate with the IRS to potentially reduce the amount you owe

The CP90 notice requires your immediate attention. From the date printed on your notice, you have exactly 30 days to take action before the IRS can begin seizing your assets.

During this period, you must either pay the full amount owed, request a Collection Due Process hearing, make payment arrangements, or dispute the amount if you believe it’s incorrect. This deadline is strictly enforced – once it passes, you lose your constitutional right to appeal the IRS’s decision, and your assets become immediately vulnerable to seizure.

Tax professionals strongly recommend taking action within the first two weeks of receiving a CP90 notice rather than waiting until the deadline approaches. Missing this deadline means losing your right to appeal and facing immediate asset seizure.

While both CP90 and CP91 are final notices of intent to levy from the IRS, they target different types of assets. A CP90 notice is a general warning that the IRS plans to seize various assets, including bank accounts, wages, and property to satisfy your tax debt. In contrast, a CP91 notice specifically warns that the IRS intends to levy up to 15% of your Social Security benefits. Both notices give you 30 days to either pay the debt, request a Collection Due Process hearing, or make other arrangements before the IRS begins the levy process. If you receive either notice, it’s crucial to take immediate action to protect your assets and resolve your tax debt.