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
- The CP90 letter, every page
- Your most recent tax return
- Records of any payments you have made
- Your Social Security card or ITIN 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 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.
Scan your letter in the OweRight iPhone app
The OweRight app can tell you what a CP90 letter is and points you to the IRS page for it.
OweRight 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 CP90C: Assets levied and right to a hearing
- IRS Notice CP91: Intent to levy Social Security benefits