IRS Notice CP90: Final Notice Before Levy - Your Rights & Options

CP90 is the IRS's "last chance" notice before levy action. Key points:

• Levy can begin in 30 days - If you don't request a CDP hearing
• This is your final CDP opportunity - Missing this deadline means losing Tax Court rights
• All assets are at risk - Wages, bank accounts, property, receivables
• A CDP hearing pauses everything - Collection stops while your hearing is pending

Unlike CP504 which is "intent to levy," CP90 means the IRS is ready to actually execute levies after the 30-day window.

The CDP hearing is your most powerful tool at this stage:

What You Can Raise in a CDP Hearing

• Propose an installment agreement
• Request Currently Not Collectible status
• Submit an Offer in Compromise
• Challenge whether the tax is actually owed (in limited circumstances)
• Argue the IRS didn't follow proper procedures
• Request innocent spouse relief

How to Request

File Form 12153 within 30 days. Be specific about what you want to discuss. Mail it certified to the address on your notice.

What Happens at the Hearing

An Appeals officer (not the collection agent) reviews your case. You can participate by phone or in person. They'll consider your proposed alternatives and issue a determination.

Missing the deadline has serious consequences:

• You can still request an "equivalent hearing" within 1 year
• BUT collection doesn't stop during an equivalent hearing
• AND you can't appeal to Tax Court if you disagree with the outcome

The 30-day window is critical. If you're close to the deadline and can't get everything together, file Form 12153 anyway with what you have. You can provide additional information later.