IRS Notice CP90 – Final Notice of Intent to Levy and Your Right to a Hearing

CP90 is a written notification, required by law, to inform you that the IRS intends to place a levy on federal payments due to you 30 days after the date of the letter.

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Type of Notice: Unpaid balance

Most common tax problem area: IRS bill for unpaid taxes

Other tax problem areas: IRS penalties

Why you received IRS Notice CP90

  1. You have a tax balance that was not paid by the due date.
  2. The IRS sent multiple notices requesting your payment, but never received payment.
  3. The IRS CP90 Tax Levy notice tells you of your right to a hearing and is a final notice of intent to levy your property, potentially including your paychecks, bank accounts, state income tax refunds and more.

Your options to address IRS Notice CP90

  1. Make arrangements to pay
  2. Dispute the taxes you owe
  3. Dispute the penalties

Notice deadline: 30 days

If you miss the deadline: You will lose your right to an appeal hearing. The IRS will continue to levy your assets if you don’t pay the balance or contact the IRS to establish a payment arrangement within 30 days.

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