CP90 notice: protect your 30-day hearing right
- What it is
- Final notice of intent to levy and your right to a hearing
- Type
- Balance and collection
- Your deadline
- To appeal, file Form 12153 "within 30 days from the date of the letter."
- You have 30 days to request a Collection Due Process hearing. The deadline is printed on your letter.
- To
- You
- From
- Blaga Veleva, EA
- Re
- CP90 hearing deadline
A CP90 is a final notice that the IRS intends to levy (seize) certain assets for unpaid tax, and it tells you about your right to a Collection Due Process hearing. That right has a deadline: to appeal, file Form 12153 within 30 days from the date of the letter. Calling an Enrolled Agent this week keeps your options open.
What does the CP90 notice mean?
It means the IRS is ready to levy and is giving you a formal chance to be heard first. irs.gov says the IRS intends "to levy certain assets for unpaid taxes" and that you have a right to a Collection Due Process (CDP) hearing. That hearing lets you appeal the levy and raise other issues with your tax situation.
How much time do I have?
To appeal, file Form 12153 "within 30 days from the date of the letter" (IRS Appeals). The deadline is printed on your letter. Supporting papers can go in through the IRS Document Upload Tool with the access code on your notice, or by mail to the address shown (irs.gov CP90 page).
The cost rises too. Per the IRS failure to pay penalty page, if you don't pay within 10 days after a notice of intent to levy, the penalty becomes 1% per month.
What happens if I ignore it?
The IRS can go ahead with the levy, and you lose the timely hearing that this letter offers. irs.gov also warns that seriously delinquent tax debt can keep you from receiving or renewing a U.S. passport. Read how an IRS levy works so you know what is at stake.
What should I do this week?
- Find the date of the letter and mark 30 days out.
- Read the notice to see which tax periods and amounts it covers.
- Decide if you disagree, can't pay, or both. Either is a reason to request a hearing.
- Complete Form 12153 and send it before the deadline.
- Start a financial statement so Appeals can consider an installment agreement or other alternative.
- Keep proof of the date you sent everything.
How an Enrolled Agent helps with a CP90
This is the point where representation matters most. Enrolled agents, like attorneys and CPAs, have unlimited practice rights before the IRS, including appeals. With Form 2848 signed, Blaga Veleva, EA can file your Form 12153 within the 30 days, represent you at the hearing, and propose a collection alternative such as an installment agreement or an offer in compromise.
She sees clients on FM 1960 W in Houston and also takes notices by secure portal, which helps when the deadline is close.
Which notice usually comes next?
After a CP90 there is no further warning letter in the series. The next step is the levy itself. irs.gov says a bank levy holds your funds for 21 days before they are sent to the IRS. Related final notices with the same hearing right are the CP297 and the LT11 or Letter 1058.
Not in the decoder yet. Read it to us.
Call (281) 785-0460 Send it to us
That does not mean it is unusual. The IRS sends many different notices and letters. Read us the number and the date printed on it, and Blaga will tell you what it is and what it asks you to do.
Check the letters before the number too (CP, LT or Letter), in the top right corner. See every letter in the decoder.
Type the number from the top right corner of your letter, for example CP504 or LTR 1058. No number? Try a word like levy, lien or audit.
Which one is it?
Look at the letters printed just before the number, top right of the first page.
Still not sure? Call (281) 785-0460 and read it to us.
Which letter is it?
The number is in the top right corner of the first page, for example CP14 or LTR 1058. Type it above, tap a common one below, or see every letter the decoder covers.
- What it means
- Your deadline
- If it waits
- How an Enrolled Agent can help
Have Blaga read yours Full guide
Source: irs.gov. This is a plain-English summary, not advice on your case.
Questions people ask
Q1What is a CP90 final notice?
It is the IRS notice of intent to levy certain assets for unpaid tax, along with your right to a Collection Due Process hearing. It is the warning that comes before the levy.
Q2How do I request a hearing for a CP90?
File Form 12153, Request for a Collection Due Process or Equivalent Hearing, within 30 days from the date of the letter. Send supporting documents by the Document Upload Tool or mail.
Q3Can the IRS levy my bank account after a CP90?
Yes, the CP90 is the kind of notice the IRS must send before levying. If the bank account is levied, the funds are held for 21 days, which gives you time to contact the IRS.
Q4Should I request a hearing even if I owe the money?
Often, yes. A CDP hearing is not only for disputing the amount. It is also where you can propose a payment plan or offer in compromise to Appeals.
Q5Can I send documents for my CP90 hearing online?
Yes. irs.gov says you can submit documents through the IRS Document Upload Tool using the access code on your notice. If you can't use the tool, mail them to the address on the notice.