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IRS Notice CP90: Intent to levy and right to a hearing

IRS Notice CP90 is a balance due letter from the IRS. The IRS intends to levy certain assets for unpaid taxes and is telling you about your right to a Collection Due Process hearing. It is about money the IRS shows as unpaid on your account.

What this letter usually means

The IRS intends to levy certain assets for unpaid taxes and is telling you about your right to a Collection Due Process hearing. Compare the amount with your own payment records. If it looks wrong, the letter explains how to tell the IRS.

Category: You owe a balance

What people usually do first

Pay what you owe, or ask to pay over time if you can't pay in full. Your notice shows the date to request a hearing.

What to have ready

What may come next

This letter does not point to a specific follow-up letter. Any later step will be described in mail from the IRS.

Read the IRS page

The IRS letter itself is the final word on what it means for you. Read the IRS page for CP90.

Common questions about CP90

What is IRS notice CP90?

The IRS intends to levy certain assets for unpaid taxes and is telling you about your right to a Collection Due Process hearing.

How long do I have to respond to a CP90 notice?

The date to respond or pay by, if there is one, is printed on your letter. Check it, and read the IRS page for CP90 for more.

Is a CP90 notice a scam?

A real CP90 comes by mail and should match your own records. You can also sign in to your IRS Online Account on irs.gov to see your account directly.

What should I have ready for a CP90 notice?

The CP90 letter, every page, Your most recent tax return, Records of any payments you have made, Your Social Security card or ITIN letter.

The OweRight app reads a CP90 letter and pulls out the key details, like the amount and printed date.

Get early access to the app

OweRight is not the IRS and does not give tax or legal advice.

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