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Tax · United States

IRS Notice CP90 — the final notice of intent to levy, explained calmly

A CP90 says the IRS intends to levy certain assets for unpaid taxes, and it informs you of the right to a Collection Due Process hearing. The 30-day hearing window it opens is the main protection at this stage.

How serious: enforcement closeAlso called: CP90, final notice of intent to levy, CDP notice

The CP90 is a final notice, functionally equivalent to the LT11 / Letter 1058. It says the IRS intends to levy certain assets for unpaid taxes, and it informs you of the right to a Collection Due Process (CDP) hearing.

It is the legally required last step before the IRS can seize most kinds of property. Nothing is taken by the notice itself — it opens a 30-day window in which a hearing can be requested.

The notice references Form 12153, the form used to request that hearing. It is often sent by certified mail.

Who sends it

The Internal Revenue Service (IRS) — the United States federal tax authority, part of the Department of the Treasury.

The code 'CP90' is printed in the top corner. The wording runs 'We intend to levy certain assets for unpaid taxes and are informing you of your right to a Collection Due Process hearing'. The notice references Form 12153 and often arrives by certified mail.

The deadline

30 days from the date of the letter to request a CDP hearing: 'You should file a Form 12153, Request for A Collection Due Process Hearing and send it to the address shown on your levy notice within 30 days from the date of the letter to appeal the action with the Independent Office of Appeals' (IRS Appeals)

There are 30 days from the date printed on the notice to request a Collection Due Process hearing — by filing Form 12153 and sending it to the address shown on the levy notice, to appeal with the IRS Independent Office of Appeals.

If you do nothing

After the 30 days, the IRS may proceed to levy assets. The pre-levy CDP hearing is lost — an Equivalent Hearing remains available within one year, but the U.S. Tax Court cannot then be petitioned if Appeals' decision is disputed. Unresolved seriously delinquent tax debt may also prevent receiving or renewing a United States passport.

Compute your date

The rule above is what the law sets. Put in the dates on your own letter and it becomes a date.

How it escalates

  1. 01Levy of assets (bank accounts, Social Security benefits, wages, car, home) after the 30-day window.
  2. 02Loss of CDP hearing rights and the associated path to Tax Court review.
  3. 03Possible filing of a Notice of Federal Tax Lien.
  4. 04Passport denial or non-renewal for seriously delinquent tax debt.

Your options, procedurally

  • A Collection Due Process hearing can be requested with Form 12153 within 30 days.
  • The full amount owed can be paid.
  • A payment plan (installment agreement) can be arranged.
  • An Offer in Compromise can be submitted.
  • A representative can be authorized with Form 2848; free help exists through the Taxpayer Advocate Service and Low Income Taxpayer Clinics.

How to respond

Response types

  • File the objectionRequest for a Collection Due Process (CDP) hearing — Form 12153, Request for a Collection Due Process or Equivalent Hearing · IRC §6330(a)(3)(B) and §6330(b); Tax Court review of the determination under IRC §6330(d)(1)Form: Form 12153
  • Ask for instalmentsInstallment agreement or other collection alternative (Online Payment Agreement, Form 9465; Offer in Compromise on Form 656 where appropriate) · IRC §6159 (installment agreements); IRC §7122 (offers in compromise); IRC §6331(k)(2)Form: Form 9465 for an installment agreement; Form 433-A / 433-B collection information statement; Form 656 for an offer in compromise
  • Confirm paymentPayment of the amount owed, in full or in part
  • Ask for clarificationCall to the number on the notice / account transcript requestForm: Form 4506-T for a mailed transcript

Where and how

  • U.S. Mail (First-Class Mail)
  • Certified Mail / Registered Mail (USPS), return receipt requested
  • Designated Private Delivery Service (DHL Express / FedEx / UPS — qualifying service levels only)
  • IRS Individual Online Account (irs.gov/account) / Business Tax Account
  • Telephone — the number printed on the notice (general line 800-829-1040)

What makes it count

File within 30 days of the notice date, at the address shown on the CP90. Under IRC §7502 a properly addressed, postage-prepaid mailing is treated as filed on its postmark date, and registered or certified mail is the recognised means of proving both the date and the fact of delivery — essential for a filing on which Tax Court access depends. A designated private delivery service also qualifies but must go to the campus street address, not the P.O. Box. Fax or upload, where offered on the notice, must actually reach the IRS by the deadline, since no mailbox rule applies to them.

Common questions

Is the CP90 the same as the LT11?

Functionally, yes. Both are final notices of intent to levy with Collection Due Process hearing rights, and both open the same 30-day window to request the hearing with Form 12153.

Does the CP90 itself take anything?

No. Nothing is seized by the notice itself. It is the legally required last step before the IRS can levy most kinds of property, and it opens a 30-day window to request a hearing.

What remains if the 30 days pass?

An Equivalent Hearing can still be requested within one year, but the U.S. Tax Court cannot then be petitioned if Appeals' decision is disputed. The IRS may proceed to levy assets.

Sources

Facts verified against the sources below on 28 August 2026.