What Is an IRS CP90 Notice? — Booknex Inc.

Final notice of intent to levy and your right to a hearing. A CP90 is a final IRS notice of intent to levy your assets and notice of your right to a hearing. Learn your 30-day deadline and how to respond. Call Booknex at (727) 717-1246.

What the CP90 Notice Means

A CP90 is a final notice of intent to levy. It tells you the IRS plans to seize your assets — such as wages, bank accounts, Social Security benefits, and other property — to collect an unpaid tax debt. Importantly, the CP90 also tells you about your right to a Collection Due Process (CDP) hearing. You have 30 days from the date of the notice to request that hearing, which can pause collection while your case is reviewed.

Deadline

You have 30 days from the date on the notice to request a Collection Due Process hearing before the IRS can levy.

Why You Received This Notice

A tax debt remains unpaid after earlier notices. No payment plan or resolution is in place.

What to Do Next

Act within 30 days — this deadline protects important appeal rights. Pay the balance in full if you can at IRS.gov/payments. Request a Collection Due Process hearing using Form 12153 if you want to appeal or propose an alternative. Contact a tax professional immediately to set up a payment plan, hardship status, or offer in compromise.

What Happens If You Ignore It

If you do not respond within 30 days, the IRS can levy your wages, bank accounts, and other assets and file a federal tax lien. Acting within the window preserves your right to appeal.

Frequently Asked Questions

Is a CP90 the same as an LT11?

They are very similar — both are final notices of intent to levy that give you the right to a Collection Due Process hearing within 30 days. The IRS uses different numbers depending on which unit sends it.

How do I stop a levy after a CP90?

Request a Collection Due Process hearing with Form 12153 within 30 days, pay the balance, or set up an agreement. A tax professional can handle this for you.