How urgentVery high
Intent to levy certain assets.
The short answer
A CP90 says the IRS plans to levy certain assets to collect unpaid tax. It also tells you about your right to a Collection Due Process hearing. Use Form 12153 to ask for one. Pay, or ask for a plan if you can't.
Key facts
- It is a notice of intent to levy certain assets.
- You have the right to a Collection Due Process hearing.
- Ask for the hearing with Form 12153.
- Unpaid debt may affect getting or renewing a US passport.
What to do next
- Read the notice for the deadline.
- Pay what you owe, or ask for a payment plan.
- You can send papers with the IRS Document Upload Tool and the code on your notice.
Check your balance in your own IRS online account, and use the phone number on the notice or on irs.gov.
Results depend on your situation. Not every case qualifies.
Common questions
What is a CP90 notice?
A CP90 says the IRS plans to levy certain assets to collect unpaid tax. It also tells you about your right to a Collection Due Process hearing. Use Form 12153 to ask for one. Pay, or ask for a plan if you can't.
How urgent is a CP90?
Very high. Collection action can come next, so act on it now. The date on your notice is the one that counts.