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IRS letters

CP90. Final notice of intent to levy.

The IRS says CP90 concerns an intent to levy certain assets for unpaid taxes and informs you of a right to a Collection Due Process hearing.

General information from the Law Office of Alexander Powell, PLLC. It is not legal advice, and it is not a substitute for the notice itself.

On the paper

Find the notice date, tax period, amount, and the date shown for requesting a hearing.

Find the date printed on your notice or letter. The paper notice and the current official IRS instructions control, even where this page differs.

General next steps

  1. Keep the original notice and every attachment together.
  2. Review the official hearing instructions and the IRS contact information printed on the notice.
  3. If you already paid or disagree with the amount, gather records before contacting the IRS.

Timing

IRS materials describe a Collection Due Process hearing-request period of generally 30 days. The deadline printed on your notice controls, including the exact date and address.

What this page cannot tell you

This page cannot decide whether a levy will occur or whether your hearing request would succeed.

Official sources

If anything on this page differs from your notice or from current IRS instructions, follow the notice and the IRS.

If you want a lawyer’s help

Questions after reading the letter?

You can ask the Law Office of Alexander Powell, PLLC to consider a consultation about any IRS or tax letter. Requesting a consultation does not make Mr. Powell your lawyer, provide legal advice, or protect a deadline. Representation begins only after a conflict check, after the firm agrees to the matter, and after both sides sign a written engagement agreement.

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