IRS Notice CP90 – Final Notice of Intent to Levy and Your Right to a Hearing
CP90 is a written notification, required by law, to inform you that the IRS intends to place a levy on federal payments due to you 30 days after the date of the letter.
Type of Notice: Unpaid balance
Likely next step: Address an IRS bill for unpaid taxes
Also see: IRS penalties
Why you received IRS Notice CP90
- You have a tax balance that was not paid by the due date.
- The IRS sent multiple notices requesting your payment, but never received payment.
- The IRS CP90 Tax Levy notice tells you of your right to a hearing and is a final notice of intent to levy your property, potentially including your paychecks, bank accounts, state income tax refunds and more.
Notice deadline: 30 days
If you miss the deadline: You will lose your right to an appeal hearing. The IRS will continue to levy your assets if you don’t pay the balance or contact the IRS to establish a payment arrangement within 30 days.
Want more help?
Your tax professional can deal with the IRS for you. Learn more about H&R Block’s Tax Audit & Notice Services. Or make an appointment for a free consultation with a local tax professional by calling 855-536-6504 or finding a local tax pro.
Was this topic helpful?
Related tax terms
Related IRS notices
IRS Notice CP504 - Intent to Levy State Tax Refund or Other Property
IRS Notice CP92 - Levy on State Tax Refund
IRS Letter 1058 or LT11 - Final Notice of Intent to Levy
IRS Notice CP71C - Annual Balance Due Reminder Notice
IRS Notice CP40 - The IRS Assigned Your Overdue Tax Account to a Private Collection Agency