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CP90

CP90: Federal-payment levy warning and CDP hearing rights

Prepared by TaxRZR editorial team · IRS sources checked 2026-10-29 (ET) · professional review pending · This page’s Source Notes

CP90 warns that the IRS intends to levy property for unpaid tax and gives you a right to request a Collection Due Process (CDP) hearing. It is a collection notice, not a new proposed tax assessment.

Notice scope. CP90 can be generated through the Federal Payment Levy Program after a federal-payment match. Unlike CP91, CP90 is a notice of intent to levy with CDP hearing rights, not merely the later Social Security benefit warning. Current CP90 instructions allow the Document Upload Tool with the access code printed on the notice, or mail to its address if upload is unavailable. Follow the notice you actually received.
Notice-specific source status. Issuing-channel distinctions checked against IRS Internal Revenue Manual 5.11.7 and the IRS notice instructions on October 29, 2026. Shared hearing protections do not make the contact details or submission channels interchangeable. Professional review pending.
Illustrative collection ladder
CP14
CP501
CP503
CP504
LT11

What the IRS can do next

Once the required notice period has expired, the IRS may levy wages, bank accounts or other property if no protection applies. A timely CDP request generally prohibits levy for the periods covered while the hearing and any judicial review are pending; exceptions apply. It does not prevent a lien filing.

Request a CDP hearing within the 30-day notice period; use the last day printed on your notice.

Do not count from when you opened the envelope. Use Form 12153 and the hearing-request address or submission method on your notice, not the payment address. Keep a copy and proof of timely submission. A payment-plan conversation alone is not a hearing request. If late, an equivalent hearing can generally be requested within one year of the levy notice date, but it does not stop levy, suspend the collection period, or provide Tax Court review of the decision.

Next step

Locate the hearing deadline now. Decide whether to request a hearing and propose a collection alternative; do not wait for a payment-plan call to preserve your hearing rights.

Steps to work through

  1. 01Identify every tax year and type of tax listed and compare them with your account records.
  2. 02If seeking a hearing, explain your grounds on Form 12153 and submit it as the notice directs before the stated deadline.
  3. 03Prepare a realistic payment proposal or hardship documentation. A timely CDP proceeding generally suspends the collection limitation period as well as levy action.
  4. 04If money has already been taken or the deadline is close, contact the issuing office and consider qualified representation or a Low Income Taxpayer Clinic.

Common misreadings

  • LT11, Letter 1058 and CP90 have similar purposes, but use the instructions on the version you actually received.
  • A late equivalent hearing is not the same protection as a timely CDP hearing.
  • You cannot always challenge the underlying tax in CDP, particularly if you already had an opportunity to dispute it.

Templates and scripts

Read in the book

Official sources

Source status. Based on our draft book dated October 29, 2026, with IRS sources checked October 29, 2026. Professional review pending. General federal tax education, not individual tax or legal advice. Your actual notice and current IRS instructions control.
Scope. These pages cover federal IRS notices, not state tax agency notices. A federal levy of a state refund is not state-specific tax guidance. The collection ladder is an illustration, not a required sequence or a promise that another warning will arrive.