Notice CP90 - Final Notice of Levy
IRC Section: IRC § 6330
Response Deadline: 30 days
The IRS is about to seize your property. This is a final notice — they intend to levy your bank accounts, wages, retirement funds, and other assets. You still have the right to a hearing, but that right is expiring. This is the last exit before enforced collection begins.
A CP90 is a Final Notice of Intent to Levy. It informs you that the IRS intends to seize your property or assets to satisfy an unpaid tax debt and that your right to a Collection Due Process hearing is about to expire. This is one of the most serious notices in the IRS collection sequence.
Common Triggers
- Unpaid taxes
- No response to previous notices
- Failed payment arrangement
Resolution Steps
- Step 1: Read carefully - explains your rights
- Step 2: Contact us immediately
- Step 3: Request a Collection Due Process hearing
- Step 4: Consider all resolution options
- Step 5: Act before the deadline
Common Questions About CP90
- What properties can the IRS seize under a CP90?
- The IRS can levy bank accounts, garnish wages, seize retirement accounts (IRA, 401k), take Social Security benefits, seize vehicles, and in rare cases, seize and sell real estate. A wage garnishment is continuous — it applies to every paycheck until the debt is satisfied or released.
- How is a CP90 different from an LT11?
- They serve the same legal function — both are final notices that trigger your right to a CDP hearing. The CP90 is generated by the IRS Automated Collection System (ACS), while the LT11 may be issued by a local field office. The legal consequences are identical.
Related Notices
Additional Resources
This is an enforcement notice — the next move matters
This page explains what the letter is. For what to do — the deadline, the steps in order, and what representation changes — go to the action page on our resolution site: IRS CP90: What To Do Now →
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