IRS Notice CP90: Final notice — intent to levy
Quick answerThe IRS's final notice before it can levy (seize) your property or rights to property — including federal payments, wages and bank accounts — to collect an unpaid balance. It also explains your right to a Collection Due Process hearing.
Letter / noticeCP90
MeaningFinal notice — intent to levy
Action needed?Yes — see steps
What happens next
You generally have 30 days to request a hearing.
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What you should do
- Act within 30 days
- Pay, set up a payment plan, or request a hearing with Form 12153
Official explanation: IRS page for CP90
Scam check: the IRS first contacts you by mail. Use only the phone numbers printed on your letter or on IRS.gov — never ones from a text, email or unofficial site.
Frequently asked questions
What does IRS Notice CP90 mean?
The IRS's final notice before it can levy (seize) your property or rights to property — including federal payments, wages and bank accounts — to collect an unpaid balance. It also explains your right to a Collection Due Process hearing.
What should I do?
Act within 30 days Pay, set up a payment plan, or request a hearing with Form 12153
How long does it take?
You generally have 30 days to request a hearing.
Sources
- IRS: Understanding your IRS notice or letter
- IRS: Get Transcript
- Taxpayer Advocate Service (independent help inside the IRS)
Written by the editorial team and checked against the official sources above. See our editorial policy.
By the TranscriptCodes Editorial Team · Last reviewed 2026-11-12.