IRS CP90
Final Notice of Intent to Levy — Federal Payments
Your wages, bank accounts, and Social Security are now at risk. This is the IRS's final warning.
Deadline
30 days from notice date
After 30 days the IRS can levy wages, bank accounts, Social Security benefits, and accounts receivable without further warning.
Act within days — enforcement is imminent or already in progress.
CP90 is the IRS Final Notice of Intent to Levy and Notice of Your Right to a Hearing. It provides a 30-day window to request a Collection Due Process (CDP) hearing — using Form 12153 — before the IRS can levy wages, bank accounts, or federal payments. Missing this deadline permanently forfeits your right to appeal.
What IRS CP90 Means
CP90 is the IRS's final warning before they can levy your wages, bank accounts, and Social Security. This is not a reminder — it is the last legal step before enforced collection begins.
What the IRS can levy after CP90: wages, bank accounts, Social Security benefits, and accounts receivable. It also specifically targets federal payments — OPM retirement benefits and federal contractor payments through the Federal Payment Levy Program (FPLP).
You have the right to request a Collection Due Process (CDP) Hearing within 30 days. Filing Form 12153 within that window legally suspends all levy action while an independent IRS Appeals Officer reviews your case.
What the IRS Can Do If You Don't Respond
- Levy wages on a continuous basis — a portion of every paycheck until the balance is paid
- Sweep your bank account — taking all available funds in a single action
- Garnish Social Security benefits above the exempt amount
- Levy accounts receivable if you are self-employed or run a business
- Take up to 15% of federal retirement benefits (OPM) or up to 100% of federal contractor payments
- File a Notice of Federal Tax Lien against your property
What You Should Do Right Now
- 1
Set up a payment plan (installment agreement) — the IRS will release the levy once an agreement is in place
- 2
Submit an Offer in Compromise — settle the balance for less than you owe if you qualify
- 3
Request Currently Not Collectible (CNC) status — suspends collection if paying would cause genuine hardship
- 4
File Form 12153 (CDP Hearing Request) within 30 days to legally halt all levy action while your case is reviewed
Timeline – From First Notice to Levy
CP14 – First balance due notice
CP501 / CP503 – Reminder and urgent reminder
CP504 – Intent to levy your state tax refund
CP90 – Final Notice of Intent to Levy (you are here)
Levy action begins if no response within the 30-day deadline
Resolution Options Available to You
Frequently Asked Questions About IRS CP90
What federal payments can the IRS levy with CP90?
Federal retirement (OPM), federal contractor payments, and other federally-sourced income. Social Security is handled separately under CP91. The IRS can take up to 100% of some federal contractor payments.
Can I stop a federal payment levy after CP90?
Yes — if you file a CDP hearing request within 30 days, the levy is suspended. After that window, you need to either pay the balance or enter into a resolution agreement to get the levy released.
Is CP90 the same as CP504?
Both are final levy notices but they target different income sources. CP504 primarily targets state tax refunds while CP90 targets federal payments. Both trigger CDP rights.
Professional References
IRC: IRC §6330 — CDP Hearing Rights; IRC §6331(h) — Federal Payment Levy
IRM: IRM 5.19.9 — Federal Payment Levy Program
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