IRS Notice CP90: Final Notice of Intent to Levy
Same power as the LT11: the IRS can levy after 30 days, and your Collection Due Process rights are open.
- Respond within
- 30 days
- How urgent
- Emergency. Act this week
- Appeal rights
- Yes, with a deadline
How long you have
This notice gives you 30 days to respond. The due date is printed on the letter itself.
The IRS's own guidance on any notice is short: “If we ask you to respond, act by the due date.”
What we do with a CP90
CDP request filed inside the window. Levy stops, the file moves to Appeals, and we argue collection alternatives on the record.
This page is general information, not advice on your specific matter. An Enrolled Agent has to read your actual notice and your transcripts before telling you what to do about it.
Related notices · Balance due and collection
- CP14Balance Due
- CP501First Reminder of Balance Due
- CP503Second Reminder of Balance Due
- CP504Notice of Intent to Levy
- CP504BIntent to Levy · Business
- LT11Final Notice of Intent to Levy (also Letter 1058)
- CP91Intent to Levy Social Security
- CP92Levy on State Refund (also CP242)
- CP523Installment Agreement Default
- CP508CPassport Certification
- CP71CAnnual Balance Reminder
- CP40Private Collection Assignment
- LT38Collection Restart Notice
- Letter 3172Federal Tax Lien Filed
- Letter 725-BRevenue Officer Appointment
The next step
Decoded your CP90? Now let's answer it.
Send us the actual notice. A licensed Enrolled Agent will review it free of charge, confidentially, the same week.