IRS Notice CP90 – Final Notice of Intent to Levy
IRS Notice CP90, also known as a Final Notice of Intent to Levy, is a taxpayer’s final warning to pay their overdue tax balance or the IRS will levy their assets.
Why Did I Receive IRS Notice CP90?
You received IRS Notice CP90 because you failed to pay your back taxes by the due date. You should have received multiple notices, before this one, requesting payment. Since you did not take any action, the IRS is giving you 30 days from the date of the CP90 notice to request a Collection Due Process hearing before it levies your assets.
Carefully review your CP90 notice and billing details. Keep a copy of the notice for your records.
If you can’t pay the balance due by the deadline date:
- Pay as much as you can now and apply for an IRS payment plan.
- Call the number on the notice to discuss your options.
If you want to appeal the proposed levy action:
- Complete and mail the enclosed Form 12153, Request for a Collection Due Process or Equivalent Hearing, before the deadline date. Be sure to include the reason you are requesting a hearing and any other information requested by the form. Failure to file this by the deadline date will result in the loss of your appeal rights.
If you do not make payment arrangements or request a hearing within the 30-day window, the IRS may seize your assets. This includes your wages, bank accounts, business assets, personal assets (home, vehicles, etc.), Social Security benefits, and any future tax refunds (state and federal).
Who Should I Contact if I Have More Questions?
Do not ignore IRS Notice CP90. This is a serious matter. We strongly encourage you to seek assistance from an experienced tax professional immediately. For a free consultation, call Tax Defense Network at 855-476-6920. You can also call the IRS number listed on your notice or 800-829-1040.