What This Notice Means
The IRS has already levied your assets for unpaid taxes. This notice informs you of your right to a Collection Due Process (CDP) hearing.
Normally the IRS has to give you a chance at a CDP hearing before it levies. Federal contractors are an exception. Under Internal Revenue Code section 6330(f), the IRS can levy federal contractors first and offer the hearing afterward. That's why you're hearing about your rights now.
What to Do
- Read the notice carefully. It explains what the IRS did and the deadline for requesting a hearing.
- Pay what you owe, or request a payment plan if you can't pay in full.
- Consider other options, such as an installment agreement or an offer in compromise.
If You Disagree
Request a CDP hearing on Form 12153, Request for a Collection Due Process or Equivalent Hearing. Submit it through the IRS Document Upload Tool using the access code on your notice. If you can't use the tool, mail it to the address on the notice and keep proof of mailing.
A CDP hearing lets you appeal the levy and raise other issues with your tax situation, including collection alternatives. Don't miss the deadline on your notice. Missing it can cost you the right to that hearing.
If You Can't Pay
Contact the IRS to discuss your options. If your debt is seriously delinquent, the IRS can certify it to the State Department, and you may be blocked from getting or renewing a U.S. passport.
Get Representation
An active levy on federal contract payments can choke a business fast. You can sign Form 2848, Power of Attorney and Declaration of Representative, to let a representative deal with the IRS for you.
If you received a CP90C notice and a levy is hitting your federal contract payments, call us at (813) 229-7100.