Educational notice: This page provides general information about the CP90 notice. It is not tax advice and is not affiliated with or endorsed by the IRS.
CP90 Notice Explained: What It Means and Why This Letter Matters
A CP90 notice is an IRS letter that says the IRS intends to levy (take) your property or income to collect an unpaid tax balance.
This page explains what a CP90 notice is, why it is considered serious, how it compares to other IRS letters, and what typically happens next — in plain English.
What Is a CP90 Notice?
A CP90 notice is officially titled “Notice of Intent to Levy and Notice of Your Right to a Hearing.”
It is similar in purpose to an LT11 notice and is often sent when the IRS plans to move forward with enforced collection.
The CP90 letter formally warns that the IRS may levy wages, bank accounts, or other property if the balance remains unresolved.
Takeaway: CP90 is a final-stage collection warning.
Why Did I Get a CP90 Notice?
CP90 notices are typically sent after earlier balance-due and reminder letters did not result in the balance being resolved.
Common reasons include:
- An unpaid tax balance from a prior year
- Earlier notices such as CP503 or CP504 were sent
- Mail delays or missed correspondence
- No response to prior IRS letters
Takeaway: CP90 usually means the IRS has tried to reach you before.
How Serious Is a CP90 Notice?
A CP90 notice is considered very serious because it is one of the last letters sent before levy action may begin.
What it does mean:
- The IRS intends to levy if the balance remains unpaid
- You are being given formal appeal rights
- The account is at the enforcement stage
What it does not mean:
- A levy has already happened
- You are being audited
- The IRS has already taken your money
Takeaway: CP90 is urgent, but it still includes rights and timelines.
What Rights Come With a CP90 Notice?
One of the most important parts of a CP90 notice is the right to request a Collection Due Process (CDP) hearing.
The deadline is usually 30 days from the date on the notice. This deadline is critical because it affects appeal rights.
The CP90 notice explains how and where a hearing request may be submitted.
Takeaway: CP90 letters include formal appeal rights.
What Usually Happens After a CP90 Notice?
If a CP90 notice is not addressed, the IRS may proceed with levy action after the notice period ends.
If the notice is addressed, what happens next depends on the situation and the timing described in the letter.
Not all cases move forward the same way, but CP90 is commonly one of the last notices before enforcement.
Takeaway: CP90 is often the final warning before levy action.
Common Misunderstandings About CP90 Notices
- “This means my bank account is already frozen.”
CP90 is a notice of intent, not proof that a levy has occurred. - “This is the same as an audit.”
CP90 is a collection notice, not an audit notice. - “There’s nothing I can do anymore.”
CP90 includes formal rights and deadlines.
Takeaway: CP90 is serious, but it is not a surprise seizure.
Helpful Related Pages
- What this IRS letter means (home)
- What does this IRS letter mean?
- CP14 notice explained
- CP501 notice explained
- CP503 notice explained
- CP504 notice explained
- LT11 notice explained
Frequently Asked Questions About CP90 Notices
Is CP90 the same as LT11?
CP90 and LT11 are very similar. Both warn of intent to levy and include hearing rights. The format and wording may differ.
Does CP90 mean the IRS will definitely levy?
CP90 states intent to levy, but it also provides a response window and appeal rights.
Does CP90 come with a deadline?
Yes. CP90 notices usually allow 30 days from the notice date to request a hearing.
Does CP90 mean I’m being audited?
No. CP90 is a collection enforcement notice, not an audit notice.
This page is for general educational purposes only and does not provide tax or legal advice. WhatThisIRSLetterMeans.com is not affiliated with the IRS or any government agency.