Final notice before seizing assets
Got an IRS CP90Notice? Here's What It Means
Deadline & urgency
CP90 typically allows a limited time to request a Collection Due Process hearing. Missing that window can severely limit your ability to stop levy action through CDP.
What this notice means
CP90 is a final notice of intent to levy your property and notice of your right to a hearing (where applicable). It warns that the IRS may seize assets or income if you don’t act.
It is a high-priority collection letter.
Why did I get this?
You have unpaid taxes and the collection process has reached the levy-warning stage.
Earlier notices did not resolve the debt.
What should I do next?
Read CP90 immediately for deadlines—especially any hearing request deadline.
Consider requesting a Collection Due Process hearing if your notice says you can and you want to challenge collection or explore alternatives.
Pay the balance or enter into an arrangement if possible.
Seek professional help given the legal consequences.
Frequently asked questions
What’s the difference between CP90 and LT11?
Both concern levy intent and rights, but they are different notice types used in IRS procedures. Follow the letter you actually received.
Can wages be garnished after this?
Levy can include wages in some cases after required notices and timeframes. Act on the options your notice describes.
What if I’m in hardship?
You may qualify for currently not collectible status or other relief. Document your expenses and talk to the IRS or a professional.