IRS CP90 Notice: Final Notice of Intent to Levy and Your Rights

The CP90 is the IRS's Final Notice of Intent to Levy and Notice of Your Right to a Hearing. It is sent by certified mail and means the IRS has exhausted its standard notice sequence and is ready to begin enforced collection — garnishing your wages, levying your bank accounts, and seizing other assets. The CP90 triggers your Collection Due Process (CDP) hearing rights.

If you do not request a CDP hearing within 30 days of the CP90 date, you lose your right to a hearing and the IRS can begin levying immediately. Wage garnishments can take up to 85% of your disposable income. Bank levies freeze your entire account balance. Once a levy begins, it is much harder to stop.

Submit Form 12153 (Request for a Collection Due Process or Equivalent Hearing) within 30 days of the CP90 date. Mail it certified mail to the address on the notice. The CDP hearing suspends all IRS collection activity while your case is reviewed by the IRS Office of Appeals. You can propose an installment agreement, OIC, or Currently Not Collectible status during the hearing.

At a CDP hearing, you can propose any collection alternative: installment agreement, Offer in Compromise, Currently Not Collectible status, or innocent spouse relief. You can also challenge the underlying liability if you never had a prior opportunity to dispute it. The IRS Office of Appeals is independent from the collection division and often more open to reasonable resolutions.

If you miss the 30-day CDP deadline, you can still request an Equivalent Hearing within one year. An equivalent hearing does not suspend collection, but it gives you access to the Appeals process and an opportunity to propose alternatives.