Skip to content

General education, not advice for your situation.

Carry Forward Learning Start here Intern0 XP

IRS notice decoder · Collection: levy and lien notices

CP90: final notice of intent to levy, with hearing rights

A CP90 says the IRS intends to levy certain assets and gives you the right to a Collection Due Process hearing. Here is what to do first.

By the Carry Forward Learning team Reviewed by Hunter Nottingham, JD, CPA

Checked Review by

CheckedOct 19, 2026

What a CP90 means

A CP90 says the IRS intends to levy certain assets for unpaid taxes. It also tells you about your right to a Collection Due Process hearing. source 1

The IRS appeals page titles it a Final Notice of Intent to Levy and Notice of Your Right to a Collection Due Process Hearing. source 2

We treat it the same way as an LT11: the hearing date is the first thing we find.

The date that counts

The IRS appeals page gives a set number of days from the date of the notice to send Form 12153 for a hearing, and the notice prints the date. source 2

For context, the IRS appeals page and section 6330 of the Code give 30 days from the date of the notice to ask for a Collection Due Process hearing. The date printed on your notice is the one to go by. source 2 source 3

Why people get one

  • A balance stayed unpaid after earlier notices.
  • The IRS is moving to levy certain assets to collect it.

First steps

  1. Read the whole notice and find the hearing deadline printed on it. source 1
  2. Check your IRS online account (typed in yourself at irs.gov) to confirm the notice is real and see the balance and any payments already posted.
  3. If the amount is right, pay it. If you can't pay it all, apply online for a payment plan or call the number printed on your notice. source 1
  4. If you disagree, send Form 12153 to ask for a Collection Due Process hearing. source 1
  5. Send documents through the IRS Document Upload Tool with the access code on your notice, or by mail to the address on the notice. source 1

What not to do

  • Don't miss the hearing date. The hearing request has its own deadline. source 2
  • Don't pay through a link or phone number from an unexpected email or text. Use irs.gov, typed in yourself.
  • Don't forget the passport side. The IRS says unpaid tax debt can keep you from getting or renewing a passport. source 1
  • Related LT11 Another final notice of intent to levy with the same hearing right.
  • Related CP297 A similar final notice of intent to levy.
  • Related CP504 The earlier notice of intent to levy in the balance-due line.

Keep reading

Questions

What if I disagree with a CP90?

The IRS says to request a Collection Due Process hearing with Form 12153. source 1

Why ask for a Collection Due Process hearing?

The IRS says it lets you appeal the intended levy and raise other issues about your tax situation. source 1

What if I can't pay?

The IRS says to call the number on your notice or apply for a payment plan online. source 1

Sources

  1. IRS, Understanding your CP90 notice (updated November 6, 2025) (external site) checked Oct 19, 2026
  2. IRS, Letters and notices offering an appeal opportunity (updated July 16, 2026) (external site) checked Oct 19, 2026
  3. 26 U.S.C. section 6330 (notice and opportunity for hearing before levy) (external site) checked Oct 19, 2026

Every rule on this page comes from the IRS page in the list, read on the date shown. Your notice itself is the final word on its own dates and amounts.

Figures on this page

Checked

Every figure above comes from the source listed here, with the date we checked it and the date it is due for a re-check.

  • IRS procedure: cdp hearing request days cf-2026:irs_procedure.cdp_hearing_request_days
    IRC 6330(a)(3)(B) checked 2026-10-19, review by 2027-01-19