IRS Notice CP90: Final Notice of Intent to Levy
Notice CP90 (for individuals) and CP297 (for businesses) are the Final Notice of Intent to Levy and Notice of Your Right to a Hearing. This is the critical 30-day notice required by IRC Section 6330 before the IRS can levy most property. Af
Your Collection Due Process rights
Action required within 30 days
After the 30-day window
Frequently asked questions
What is the difference between CP90, Letter 1058, and LT11?+
All three are Final Notices of Intent to Levy with Collection Due Process rights. They are substantially identical in legal effect. The different labels reflect different IRS systems or campuses that generate them — content and rights are the same.
How quickly must I respond to CP90?+
Within 30 days from the notice date. This is a hard statutory deadline for Collection Due Process rights. Missing it means losing the right to halt levy action and have Appeals review.
Does filing Form 12153 stop wage garnishment?+
Yes. Properly and timely filed Form 12153 halts all levy action — including planned wage garnishment — until the CDP hearing is completed and any appeals exhausted.
What happens at a CDP hearing?+
An independent Appeals officer reviews your case. You can propose collection alternatives (installment agreement, OIC, CNC), contest the underlying liability in some circumstances, or raise procedural issues. Most CDP hearings result in a negotiated resolution.
Can I still set up an installment agreement after CP90?+
Yes. You can negotiate resolution at any point. However, filing Form 12153 for a CDP hearing provides stronger procedural protections, an independent review, and preserves appeal rights — usually the better path when you receive CP90.
About the author
Sarah Mitchell
Consumer Affairs Editor · Fresh Start Division Editorial
Sarah Mitchell is the Consumer Affairs Editor at Fresh Start Division. She reports on predatory tax resolution practices, consumer protection, and advocacy for taxpayers navigating the IRS.
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