The CP90 is a Final Notice of Intent to Levy and Notice of Your Right to a Hearing. It is one of the most serious notices the IRS sends. After 30 days, the IRS can legally seize your wages, bank accounts, Social Security benefits, and other assets. But the same 30-day window also gives you the right to request a Collection Due Process (CDP) hearing — a powerful tool that pauses collection.
What this notice means
A CP90 means the IRS has exhausted its reminder notices and is ready to enforce. The two numbers that matter most are: 30 days to act, and your right to file Form 12153 to request a CDP hearing. Requesting that hearing on time generally stops the levy while your case is reviewed and preserves your right to challenge the action in Tax Court.
Why you received it
- Your balance remained unpaid through every prior notice.
- No resolution or payment plan is in place.
- The IRS is now authorized to begin levying after the 30-day period.
Deadlines and what happens if you ignore it
| Timeframe | What happens |
|---|---|
| Within 30 days | Request a CDP hearing (Form 12153) to stop the levy |
| After 30 days (no action) | IRS may levy wages, bank accounts, and benefits |
| Ongoing | Federal tax lien may be filed; interest keeps accruing |
| Best response | Resolve or appeal within the 30-day window |
The 30-day clock is everything
Filing a timely CDP hearing request generally halts the levy and forces the IRS to consider collection alternatives. Missing the deadline removes that protection. We move fast to stop a wage garnishment or levy. See IRS Topic 201.
How to respond to a CP90
- Note the deadline. You have 30 days from the notice date — do not let it pass.
- Request a CDP hearing with Form 12153 to stop the levy and open negotiations.
- Propose a resolution — an installment agreement, Offer in Compromise, or Currently Not Collectible status.
- **Pursue penalty abatement** to lower the balance.
- Get representation immediately given how little time you have.
How USCTS helps
A CP90 demands immediate, expert action. We file your CDP hearing request before the deadline, take over all communication with the IRS, and negotiate a resolution that stops the levy. If a lien or levy is already affecting you, we work to release it. We also resolve underlying back taxes and file any unfiled returns so the threat does not return.
A CP90 starts a 30-day clock. Don’t face it alone.
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