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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

  • 1
    All previous notices have been ignored or not resolved
  • 2
    The IRS has exhausted other collection attempts
  • 3
    Your debt remains unpaid and you have not arranged payment
  • 4
    This is a required legal notice before levy action

Important Deadline

This notice states a right to a Collection Due Process hearing. Under IRC section 6330 the CDP notice must be given not less than 30 days before the first levy, and the notice must state the right to request a hearing during that 30-day period. That window runs from the date on your notice — work from it, not from the day you opened the envelope.

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

Payment Plan

Taxpayers with steady income who can afford monthly payments

CNC Status

Taxpayers experiencing severe financial hardship

OIC

Taxpayers who cannot pay their full tax liability

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?

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Related Notices

CP504Notice of Intent to Levy (IRC §6331(d))CP297Final Notice - Businesses - Intent to LevyLT11LT11 / Letter 1058: Notice of Intent to Levy and Your Right to a Hearing

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

Sources and last reviewed

Sourced to primary IRS materials and editorially reviewed on 2026-08-20. Not reviewed by a tax professional. Not tax advice. This page explains a notice in general terms and is not tax or legal advice about your situation. Always use the dates and instructions printed on the notice you actually received. Report a correction.