CP90

A CP90 is a final notice: the IRS intends to levy certain assets for unpaid taxes. What makes it different from every letter before it is the legal right it carries: a Collection Due Process hearing, which lets you put the levy on pause and be heard before assets are touched.

“We intend to levy. You have a right to be heard first — a Collection Due Process hearing — and this notice explains how to request one. You can still pay, or set up a payment plan, and seriously delinquent debt can affect your passport.”

The Collection Due Process hearing request (Form 12153) is time-limited — this notice type carries a 30-day window, and requesting the hearing generally pauses levy action while the case is heard. It is the single most valuable right in the collection process, and it expires quietly if unused.

• The complete notice, including the hearing-request instructions and any access code
• Every earlier collection notice you still have
• Proof of payments and your return for the year shown
• A simple snapshot of your finances — income, expenses, assets — which a hearing or payment plan will need

• Preparing and filing the Collection Due Process hearing request correctly and on time
• Presenting alternatives at the hearing — payment plan, offer in compromise, hardship status
• Verifying the underlying balance before any of it is conceded
• Representing you so the hearing and every IRS call happen without you on the line