IRS Notice CP90C: Assets levied and right to a hearing
IRS Notice CP90C is a balance due letter from the IRS. The IRS has already levied (seized) assets for unpaid taxes. This notice tells you about your right to a Collection Due Process hearing. Letters like this deal with an unpaid amount on an IRS account.
What this letter usually means
The IRS has already levied (seized) assets for unpaid taxes. This notice tells you about your right to a Collection Due Process hearing. The amount on the letter is what the IRS shows today. Interest and penalties can change it, so the letter and your IRS Online Account are the places to confirm it.
Category: You owe a balance
What people usually do first
Pay what you owe or ask to pay over time. To appeal, send Form 12153 by the date on your notice.
What to have ready
- The letter, every page
- Your most recent tax return
- Records of any payments you have made
- Recent pay stubs and bank statements
- The reply date printed on the letter
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 CP90C.
Common questions about CP90C
What is IRS notice CP90C?
The IRS has already levied (seized) assets for unpaid taxes. This notice tells you about your right to a Collection Due Process hearing.
How long do I have to respond to a CP90C notice?
The date that matters is printed on your letter. Check it now, because this type of letter has a deadline that matters. The IRS page for CP90C explains more.
Is a CP90C notice a scam?
A real CP90C 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 CP90C notice?
The letter, every page, Your most recent tax return, Records of any payments you have made, Recent pay stubs and bank statements, The reply date printed on the letter.
The OweRight app reads a CP90C letter and pulls out the key details, like the amount and printed date.
Get early access to the appOweRight is not the IRS and does not give tax or legal advice.
Related notices
- IRS Letter LT11: Final notice of intent to levy
- IRS Notice CP521: Installment payment reminder
- IRS Notice CP14I: Balance due on IRA taxes
- IRS Notice CP504B: Notice of intent to levy
- IRS Notice CP91: Intent to levy Social Security benefits
- IRS Notice CP92: State refund taken, right to a hearing