If you're holding a CP90, the IRS is done asking nicely. This is the final notice of intent to levy and notice of your right to a Collection Due Process hearing. You have 30 days from the date on this notice to file a hearing request. Miss that deadline and the IRS can levy your bank accounts, wages, Social Security benefits, and other assets without further notice.
This is not a drill. The CP90 is the last stop before enforcement action.
What the CP90 Means
The CP90 means you've gone through the entire collection notice sequence without resolving your balance. You've received the CP14, the CP501, the CP503, and the CP504. Each one gave you an opportunity to pay, set up a plan, or contact the IRS. You didn't. Now the IRS has exhausted its administrative notice requirements and has legal authority to levy.
The notice tells you exactly how much you owe, which tax periods are involved, and that the IRS intends to levy if you don't act within 30 days.
Your CDP Rights
The most important thing on the CP90 is your right to request a Collection Due Process hearing under IRC Section 6330. This hearing is conducted by the IRS Office of Appeals, which is independent from the collection function. Filing a timely CDP request does three critical things.
First, it stops all collection activity while the hearing is pending. No levies. No seizures. That breathing room can last 6 to 12 months, sometimes longer.
Second, it gives you the opportunity to propose alternatives to the levy. You can propose an installment agreement, an offer in compromise, currently not collectible status, or any other collection alternative. You can also challenge the underlying tax liability if you haven't had a prior opportunity to do so.
Third, it preserves your right to judicial review. If Appeals issues a determination you disagree with, you can petition the Tax Court within 30 days. Without a timely CDP request, you lose that right entirely.
The 30-Day Deadline
The 30-day clock starts on the date printed on the notice, not the date you received it. Mail delays can eat into your time. If the notice is dated April 1 and you don't get it until April 8, you've already lost a week.
If you miss the 30-day window, you can still request an "equivalent hearing" within one year of the notice date. But an equivalent hearing does not stop collection and does not give you Tax Court review rights. The difference between day 29 and day 31 is massive.
How to File
File Form 12153, Request for a Collection Due Process or Equivalent Hearing. Check the boxes for the tax periods listed on the CP90. In the space provided, state what collection alternative you're proposing and why. Be specific. "I want a payment plan" is better than "I disagree."
Send it to the address listed on the CP90, not to a general IRS address. Keep a copy. Send it certified mail with return receipt requested. You need proof that you filed within the 30-day window.
What Not to Do
Do not call the IRS and try to negotiate a payment plan over the phone without filing the CDP request first. If you set up a payment plan by phone and later default, you won't get another CDP hearing for the same tax periods. You get one shot. Use it wisely.
Do not ignore this notice. Do not put it in a drawer. Do not assume the IRS is bluffing. They are not. I've seen bank accounts emptied and paychecks garnished within days of the 30-day deadline passing.
If you've received a CP90, call a tax professional immediately. Call us at (813) 229-7100. This one has a real clock on it.