What CP90 Means

CP90 says the IRS intends to levy certain assets for unpaid tax and informs you of Collection Due Process (CDP) hearing rights. It is not evidence that you received every earlier reminder, and it does not mean a levy has necessarily already been served.

Read the IRS CP90 instructions with your notice. The tax periods and hearing-request deadline deserve immediate attention.

Preserve the Hearing Opportunity

The notice generally gives a 30-day period to request a CDP hearing. Use the date and submission directions on your notice. Form 12153 is the IRS form for requesting a CDP or equivalent hearing. Keep your signed request and proof of timely submission.

Do not assume a discussion about payment extends that deadline. A hearing request and a payment negotiation are different actions.

Does a Hearing Stop Collection?

A timely CDP request generally suspends levy action for the covered taxes while the appeal proceeds, subject to exceptions. It does not stop all collection activity, forgive the debt, or guarantee a particular period without enforcement. Review the IRS collection appeal procedures for the rules and limitations.

A late equivalent hearing is not the same protection. Its availability, deadline, and consequences should be checked promptly if the timely CDP period may have expired.

Match Your Evidence to the Issue

  • Missing payment: payment confirmation, bank record, and the year and account to which it should apply.
  • Balance dispute: the return, adjustment explanation, and earlier opportunities to dispute the tax.
  • Unable to pay: current financial information and filing-compliance records.
  • Existing levy: the bank or employer notice, dates, and contact details.

These are preparation categories, not promises that every issue can be raised in every CDP case. Prior proceedings and the type of tax matter.

Do Not Plan Around a Later Warning

If you also received LT11 or Letter 1058, compare the periods and dates instead of assuming the newer envelope resets earlier rights.

A consultation can help separate the deadline problem from the balance or affordability problem. Bring every page, not just a photograph of the amount due.