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Critical - Immediate Action Required
IRS CP90 Notice
Final Notice of Intent to Levy
Last warning - levy action imminent
What is CP90? CP90 (or CP297 for businesses) is the Final Notice of Intent to Levy and Notice of Your Right to a Hearing.
What This Notice Means
CP90 (or CP297 for businesses) is the Final Notice of Intent to Levy and Notice of Your Right to a Hearing. This is your last opportunity to prevent the IRS from seizing your assets. After this notice, they can levy your wages, bank accounts, Social Security, and other property.
Why You Received This Notice
- 1All previous notices have been ignored or not resolved
- 2The IRS has exhausted other collection attempts
- 3Your debt remains unpaid and you have not arranged payment
- 4This is a required legal notice before levy action
Important Deadline
You have 30 days from the date of this notice to request a Collection Due Process (CDP) hearing. This is a critical deadline that cannot be extended.
What You Should Do
- Request a CDP hearing immediately to preserve your rights
- The hearing request must be in writing using Form 12153
- This temporarily stops levy action while your case is reviewed
- Gather all financial documents
- Strongly consider hiring a tax professional or attorney
Resolution Options That May Help
What NOT to Do
- Do NOT let the 30-day deadline pass
- Do NOT assume the IRS is bluffing - they will act
- Do NOT hide assets - this creates more problems
- Do NOT quit your job to avoid wage garnishment
Frequently Asked Questions
What is a CDP hearing?
A Collection Due Process (CDP) hearing gives you the right to meet with an IRS Appeals officer to discuss collection alternatives. During this time, levy action is suspended. You can propose payment plans, OIC, or argue that the IRS made errors.
What happens if I miss the 30-day deadline?
If you miss the 30-day deadline, you can still request an Equivalent Hearing within one year, but this does NOT stop levy action. The IRS can proceed with seizing your assets while the hearing is pending.
Can they take everything I own?
The IRS cannot take certain exempt property, including necessary clothing, schoolbooks, unemployment benefits, certain pension payments, workers comp, child support, and a minimum amount of wages. However, they can take most other assets.
Need Help With This Notice?
Use our free tools to understand your options and connect with professionals who can help.
Related Notices
Recommended Next Steps
- File Form 12153 to request a CDP hearing immediately
- Contact a tax attorney or Enrolled Agent today
- Prepare financial documentation for the hearing
- Explore all resolution options: OIC, IA, CNC