IRS CP90: Intent to Levy and Your Hearing Rights
Notice Instructions: Act promptly. Follow the hearing-request date and submission instructions on your actual notice.
Read the notice. Protect the opportunity to answer. Then choose a next step that fits your facts.
CP90 notifies you of the IRS intent to levy assets for unpaid taxes and your right to a Collection Due Process hearing.
Read The IRS Guidance For CP90 · Source checked October 11, 2026.
What to Check Next
- Step 1: Read the proposed action, tax periods, balance and hearing instructions together.
- Step 2: If you disagree, review Form 12153 and submit a hearing request as directed by the notice.
- Step 3: Use the IRS Document Upload Tool with the notice access code, or mail to the notice address if you cannot use the tool.
- Step 4: Pay an agreed balance or contact the IRS about payment options if you cannot pay in full.
Common Questions About CP90
- Does Receiving CP90 Prove My Property Has Already Been Seized?
- No. CP90 describes intent to levy and hearing rights. Check the notice and your account for the actual status.
- What Does A Collection Due Process Hearing Address?
- It provides an opportunity to appeal the proposed levy and address relevant tax issues. Follow the notice instructions for Form 12153.
- Does Buying The Guide Or Starting Intake File My Appeal?
- No. Those are separate steps. The IRS response and any professional engagement must be handled explicitly.
Understand the Notice.
See the Bigger Picture.
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