IRS CP90: Intent to Levy and Your Hearing Rights

CP90 notifies you of the IRS intent to levy assets for unpaid taxes and your right to a Collection Due Process hearing.

Act promptly. Follow the hearing-request date and submission instructions on your actual notice.

Do This, in Order

1. Read the proposed action, tax periods, balance and hearing instructions together.
2. If you disagree, review Form 12153 and submit a hearing request as directed by the notice.
3. Use the IRS Document Upload Tool with the notice access code, or mail to the notice address if you cannot use the tool.
4. Pay an agreed balance or contact the IRS about payment options if you cannot pay in full.

Straight Answers

Does Receiving CP90 Prove My Property Has Already Been Seized?

No. CP90 describes intent to levy and hearing rights. Check the notice and your account for the actual status.

What Does A Collection Due Process Hearing Address?

It provides an opportunity to appeal the proposed levy and address relevant tax issues. Follow the notice instructions for Form 12153.

Does Buying the Guide or Starting Intake File My Appeal?

No. Those are separate steps. The IRS response and any professional engagement must be handled explicitly.

Where This Sits in the Machine

Start with your actual notice and records. A response to a return correction, a refund application, and a collection notice are different tasks. 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

An Enrolled Agent can review the notice and your records under a separate engagement, identify what needs an answer, and represent you within the scope of your authorization. Start with the free tax consultation so the firm understands the concern behind the documents.

Read The IRS Guidance For CP90 · Source checked October 11, 2026.