IRS CP90 - Final Notice of Levy: What To Do Now

A CP90 is a Final Notice of Intent to Levy. It informs you that the IRS intends to seize your property or assets to satisfy an unpaid tax debt and that your right to a Collection Due Process hearing is about to expire. This is one of the most serious notices in the IRS collection sequence.

The clock: this notice generally carries a 30 days response window. Rights and options expire with it — the date on the letter controls, not the day you found it.

Do this, in order

1. Read carefully - explains your rights
2. Contact us immediately
3. Request a Collection Due Process hearing
4. Consider all resolution options
5. Act before the deadline

Straight answers

What properties can the IRS seize under a CP90?

The IRS can levy bank accounts, garnish wages, seize retirement accounts (IRA, 401k), take Social Security benefits, seize vehicles, and in rare cases, seize and sell real estate. A wage garnishment is continuous — it applies to every paycheck until the debt is satisfied or released.

How is a CP90 different from an LT11?

They serve the same legal function — both are final notices that trigger your right to a CDP hearing. The CP90 is generated by the IRS Automated Collection System (ACS), while the LT11 may be issued by a local field office. The legal consequences are identical.

Where this sits in the machine

This notice belongs to the collections stage of the IRS process. Understanding the stage matters more than the single letter — read IRS Collections: The Enforcement Arm for the map, and the letter-by-letter anatomy in the firm's notice decoder for CP90.

What representation changes

This is the arena where representation pays for itself most directly: a timely CDP request stops a levy while the case is heard, and the right resolution is chosen from your numbers — reasonable collection potential, statute dates, priorities — not from fear.