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IRS CP90C Notice

Notice of Levy Already Made, and Your Right to a Hearing

The levy has already happened. The hearing right on this notice comes after it, not before.

What is CP90C? CP90C tells you the IRS has levied your assets for unpaid taxes, and informs you of your right to a Collection Due Process hearing.

What This Notice Means

CP90C tells you the IRS has levied your assets for unpaid taxes, and informs you of your right to a Collection Due Process hearing.

Read the tense. The IRS has already taken the property. The letter C is what separates this notice from CP90, which says the IRS INTENDS to levy and gives you the hearing first.

The IRS explains why there was no hearing beforehand: it states it is permitted to issue levies to federal contractors without providing prior Collection Due Process rights under Internal Revenue Code section 6330(f), and points to its Federal Payment Levy Program. The right is not lost, it arrives afterward.

Why You Received This Notice

  • 1
    The IRS states this notice follows a levy on your assets for unpaid taxes.
  • 2
    It states that prior Collection Due Process rights were not provided because it is permitted to levy federal contractors without them under IRC section 6330(f).

Important Deadline

The IRS does not state a number of days on the CP90C page. The date is on your notice.

This matters more here than on a pre-levy notice. The 30-day figure people associate with a Collection Due Process request attaches to a notice sent BEFORE a levy. This notice arrives after one, and neither the IRS page nor the statute publishes a day count for the post-levy opportunity. Use the date printed on your own notice and do not carry a number across from another notice.

What You Should Do

  • Read the notice. The IRS states it explains its actions.
  • Pay what you owe, or request a payment plan if you cannot pay the full amount.
  • To appeal, request a Collection Due Process hearing on Form 12153. The IRS states you can submit it through the Document Upload Tool with the access code on your notice, or mail it to the address on the notice.
  • The IRS also names the offer in compromise and Form 2848, which authorizes someone to contact it on your behalf.

Resolution Options That May Help

Payment Plan

Taxpayers with steady income who can afford monthly payments

OIC

Taxpayers who cannot pay their full tax liability

CNC Status

Taxpayers experiencing severe financial hardship

What NOT to Do

  • Do NOT read this as a warning. It is a report. The IRS states it levied your assets.
  • Do NOT assume the hearing right is gone because the levy already happened. The IRS states on this notice that you have it.
  • Do NOT apply a 30-day deadline you read elsewhere. That figure belongs to a pre-levy notice. The date on this one is printed on the notice.

Frequently Asked Questions

Why did the IRS levy before telling me about my rights?
The IRS answers this on the CP90C page: "We’re permitted to issue levies to federal contractors without providing prior Collection Due Process rights under Internal Revenue Code 6330(f)." It points to the Federal Payment Levy Program for more, and says you can contact it using the number on the notice to resolve the balance by paying it, entering into an installment agreement, or proposing an offer in compromise.
Do I still get a hearing?
Yes. The IRS states this notice informs you of your right to a Collection Due Process hearing, and that the hearing gives you the opportunity to appeal the levy and address any other issues you have with your tax situation. Request it on Form 12153.
What is the difference between CP90 and CP90C?
CP90 says the IRS intends to levy and informs you of your hearing right beforehand. CP90C says the IRS has levied and informs you of your hearing right afterward. The IRS uses the same phrase — "right to a Collection Due Process hearing" — on both, so the tense of the first sentence is what tells you which position you are in.

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Related Notices

CP90Final Notice of Intent to LevyCP297Final Notice - Businesses - Intent to LevyCP297CNotice of Levy Already Made — Federal Contractor, No Pre-Levy HearingCP297ANotice of Levy Already Made — No Pre-Levy Hearing Because of an Earlier OneLT11LT11 / Letter 1058: Notice of Intent to Levy and Your Right to a Hearing

Recommended Next Steps

  • Find the date printed on your notice.
  • If you are appealing, Form 12153 goes through the Document Upload Tool with the access code on the notice, or by mail to the address on it.
  • If you cannot pay, the IRS points to its online payment plan application.
  • The IRS states you may be prevented from receiving or renewing a United States passport, and points to its page on passport revocation for seriously delinquent tax debt.

Sources and last reviewed

Sourced to primary IRS materials and editorially reviewed on 2026-08-21. 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.