IRS notice CP90
CP90 notice: intent to levy and your right to a hearing
A CP90 means the IRS intends to levy certain assets for unpaid taxes, and it is telling you about your right to a Collection Due Process hearing. Read it carefully: it explains what the IRS is doing and how to ask for the hearing.
What to do
Pay what you owe, or request a payment plan if you cannot pay the full amount; call the number on the notice to discuss one. The IRS also points to an offer in compromise for those who qualify.
If you cannot pay, contact the IRS to discuss your options, because seriously delinquent tax debt can stop you from getting or renewing a U.S. passport.
If you disagree: request a Collection Due Process hearing
Request a hearing using Form 12153, Request for a Collection Due Process or Equivalent Hearing, within the time the notice gives you; these deadlines are short, and for its LT11 and Letter 1058 notices the IRS allows 30 days from receipt. A hearing gives you the chance to appeal the intent to levy and to raise any other issues with your tax situation.
Send the form and any documents through the IRS Document Upload Tool, using the access code on your notice, or, if you cannot use the tool, mail them to the address on the notice.
Returns to file before you can set up a plan?
The IRS generally wants every required return filed before it agrees to a long-term payment plan, and a notice can be the first sign that a year is missing. USTAXX prepares current and past-due returns, one year at a time, so the account is complete. We are an IRS Authorized e-file provider and work with clients remotely through a secure portal, by phone or video, and in person at our office in Naperville, IL.
Questions people ask
What does a CP90 mean?
That the IRS intends to levy certain assets to collect unpaid taxes, and that you have the right to a Collection Due Process hearing before it does.
How do I request a hearing for a CP90?
File Form 12153 within the time the notice gives you, through the IRS Document Upload Tool with the access code on your notice, or by mail to the address on it.
Can a CP90 affect my passport?
It can. The IRS warns that if you cannot pay, you may be prevented from getting or renewing a U.S. passport, and asks you to contact it to discuss your options.
Where these rules come from
- IRS: Understanding your CP90 notice
- IRS: Form 12153, Request for a Collection Due Process or Equivalent Hearing
- IRS: Publication 1660, Collection Appeal Rights
- IRS: Publication 594, The IRS Collection Process
General information, current when written, not advice about your situation. Fees and forms change; the official pages above are the authority.