The IRS CP90 notice is the Final Notice of Intent to Levy sent to taxpayers with unpaid tax debts. This is the IRS's last warning before they begin aggressive collection actions, including seizing bank accounts, garnishing wages, and taking other assets. The CP90 notice provides your final opportunity to resolve your tax debt before enforcement actions begin.

Critical Features of the CP90 Notice:

• Final notice before levy actions begin
• 30-day response deadline to request a Collection Due Process hearing
• Detailed balance information including all taxes, penalties, and interest
• Specific collection actions the IRS intends to take
• Limited time to arrange payment or dispute the debt
• Legal rights information including hearing procedures

You received a CP90 notice because:

Escalated Collection Process

• Multiple previous notices were ignored or inadequately addressed
• Payment arrangements were not made or were defaulted upon
• Collection timeline has progressed to final enforcement stage
• IRS collection mandate requires resolution of the debt

Unsuccessful Previous Attempts

• Balance due notices (CP14, CP42) were not resolved
• Collection notices (CP501, CP503, CP504) did not result in payment
• Voluntary compliance efforts have been exhausted
• Administrative collection procedures are now activated

Once the 30-day period expires, the IRS has broad authority to seize assets:

Bank Account Levies

• Immediate seizure of funds in checking and savings accounts
• Multiple bank levy actions across all your financial institutions
• Business account seizure if you're self-employed or own a business
• Joint account levy even if only one spouse owes the debt

Wage Garnishment

• Continuous wage levy until debt is paid in full
• Up to 70% of disposable income can be garnished
• Applies to salary, wages, commissions, and other employment income
• Difficult to stop once garnishment begins

Asset Seizure

• Real estate levy on your home or investment property
• Vehicle seizure of cars, trucks, boats, and other vehicles
• Business asset levy including equipment, inventory, and receivables
• Personal property seizure of valuable items

Other Collection Actions

• Federal tax liens filed against all your property
• Credit report damage from lien filings and collection activities
• Professional license issues in some states
• Passport restrictions for seriously delinquent tax debt

Collection Due Process Hearing Rights

• Challenge the tax liability that resulted in the collection action
• Dispute the collection actions the IRS proposes to take
• Propose alternative collection methods like installment agreements
• Request currently not collectible status if experiencing hardship
• Explore offers in compromise to settle for less than full amount

Automatic Stay of Collection

• IRS cannot begin levy actions while hearing is pending
• Existing levies must be released in most cases
• Collection activities suspended during hearing process
• Time to develop resolution strategy without immediate pressure

What Happens If You Don't Request a Hearing

• Collection actions begin immediately after 30 days
• No further notice required before asset seizure
• Limited appeal rights once levies begin
• Significantly reduced negotiating power with the IRS

Within 24 Hours

• Read the entire notice carefully and note all deadlines
• Calculate the total amount owed including recent interest and penalties
• Gather all relevant tax records and documentation
• Assess your financial situation and ability to pay
• Contact a qualified tax professional for urgent assistance

Within 7 Days

• File Form 12153 to request Collection Due Process hearing (if appropriate)
• Prepare financial documentation for proposed resolution options
• Contact the IRS if you can pay in full immediately
• Organize alternative resolution proposals (installment agreement, OIC, etc.)
• Implement asset protection strategies to minimize exposure

Within 30 Days

• Complete and submit all required forms and documentation
• Follow up to ensure your hearing request was received and processed
• Prepare for CDP hearing with professional representation
• Continue compliance with current year tax obligations
• Monitor your accounts for any unauthorized levy actions

Full Payment
Best if: You have access to funds to pay the entire balance

Benefits:

• Immediate resolution of all collection actions
• Stops all penalties and interest accumulation
• Removes threat of asset seizure permanently
• Restores normal IRS relationship

Collection Due Process Hearing
Best if: You need time to arrange payment or dispute the debt

Process:

• File Form 12153 within 30 days
• Automatic stay of collection actions
• Independent hearing with IRS Appeals Officer
• Opportunity to present alternative resolution proposals

Installment Agreement
Best if: You can make regular payments but need time

Options:

• Full payment installment agreement (pay full balance over time)
• Partial payment installment agreement (pay less than full amount)
• Temporary suspension if experiencing short-term hardship

Offer in Compromise
Best if: You cannot pay the full amount and meet eligibility criteria

• Doubt as to collectibility or exceptional circumstances
• Comprehensive financial disclosure
• Application fee and initial payment
• Detailed supporting documentation

Currently Not Collectible Status
Best if: You're experiencing genuine financial hardship

• Temporary suspension of collection activities
• No required payments during hardship period
• Protection from levies while status is active
• Periodic review for changes in financial circumstances