IRS CP90: what it means and what to do
The IRS intends to levy (seize) certain assets to collect unpaid taxes. The notice also tells you that you have the right to a Collection Due Process hearing. This summary is drawn from the IRS page for the CP90, last checked on October 13, 2026.
Why you received a CP90
- You have unpaid taxes and the IRS intends to levy certain assets
What to do
- Read the notice carefully
- Pay what you owe
- If you can't pay the full amount, request a payment plan
If you disagree, or do not respond
Request a Collection Due Process hearing using Form 12153. Upload documents through the Document Upload Tool with the access code on your notice, or mail them to the address on the notice.
Get your records together first
Most notices come down to matching what the IRS has on file against your own records. Before you reply, pull the return the notice refers to, the bank statements and income forms for that year, and any payment confirmations. If your books are reconciled to the bank, that comparison takes minutes instead of days.
Source and verification
IRS: Understanding your CP90 notice →
Last verified against that page on October 13, 2026. This is general information, not advice for your situation. The notice itself is the authority on your amounts and dates. Talk to a CPA or enrolled agent if the amounts are large or you are unsure.
Related
- All IRS notices explained
- IRS CP2000 — The IRS is proposing changes to your tax return because income or payment information it received from third parties does not match what you reported.
- IRS CP14 — The IRS says you owe money on unpaid taxes.
- IRS CP501 — This is a reminder that you still owe a balance on one of your tax accounts.
- IRS CP503 — This is your second reminder that you have an unpaid balance on one of your tax accounts, because the IRS hasn't received your payment or a response to earlier notices.
- IRS CP504 — This is a Notice of Intent to Levy under Internal Revenue Code section 6331(d) and a final reminder that the IRS may levy your wages, bank accounts, or state tax refund for an unpaid balance.
- IRS LT11 — The IRS has not received payment for overdue taxes and intends to seize your property or rights to property.
- Find an accountant — for help responding.
Frequently asked questions
What is an IRS CP90 notice?
The IRS intends to levy (seize) certain assets to collect unpaid taxes. The notice also tells you that you have the right to a Collection Due Process hearing.
What if I disagree with the CP90?
Request a Collection Due Process hearing using Form 12153. Upload documents through the Document Upload Tool with the access code on your notice, or mail them to the address on the notice.
What should I do if I disagree with the notice?
Request a Collection Due Process hearing using Form 12153 and submit documents through the Document Upload Tool or by mail.
Why should I request a Collection Due Process hearing?
It gives you the opportunity to appeal the intent to levy and address other issues with your tax situation.
What happens if I can't pay what I owe?
Contact the IRS to discuss your options. You may be prevented from receiving or renewing a U.S. passport.
How can I request a payment plan?
Call the number on your notice, or learn about payment plans on IRS.gov.
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Authoritative sources
US tax rules change every filing season. Always verify the current position with the official sources below before filing.
- IRS — irs.govInternal Revenue Service. Forms, publications, due dates, and current-year thresholds for federal income tax, payroll tax, and 1099 reporting.
- IRS — Forms & InstructionsCanonical PDF forms (W-4, W-9, 1099-NEC, 1040-ES, 941, 940, W-2, W-3) with current-year instructions.
- SSA — Business Services OnlineSocial Security Administration portal for W-2 / W-3 e-filing, EIN verification, and AccuWage validation.
- Streamlined Sales Tax — streamlinedsalestax.orgMulti-state Streamlined Sales and Use Tax Agreement (SSUTA) — registration in 24 SST member states with one application.
- Tax Foundation — Sales Tax & NexusIndependent state-by-state research on sales tax rates, economic nexus thresholds, and franchise / margin tax structures.
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