IRS CP90: Final Notice of Intent to Levy — Federal Payments

Your deadline

30 days from the date printed on the notice to request a hearing — not the day it reached you.

After 30 days, an equivalent hearing is still available for one year, without Tax Court review.

How soon to act: Critical

What this notice means

CP90 is the IRS Final Notice of Intent to Levy and Notice of Your Right to a Hearing. 30 days from the date printed on the notice to request a hearing — not the day it reached you. Use Form 12153 before the IRS can levy wages, bank accounts, or federal payments. After 30 days, an equivalent hearing is still available for one year, without Tax Court review.

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).

A timely request for a Collection Due Process hearing generally suspends levy for the tax periods covered by the hearing while the hearing and any appeal are pending (IRC §6330(e)(1)). Exceptions apply, including jeopardy levies, levies on state tax refunds, certain employment tax levies, and federal contractor levies (IRC §6330(f)).

How it works

1
30 days from the date printed on the notice to request a hearing — not the day it reached you. File Form 12153.
2
Request a payment plan (installment agreement) — an agreement in place can be grounds to ask the IRS to release a levy
3
Submit an Offer in Compromise — ask the IRS to accept less than the full balance; the IRS decides based on your finances

Other options

Ask whether Currently Not Collectible (CNC) status could pause active collection based on qualifying financial hardship
Follow the hearing-request instructions; see the protections and exceptions explained above (IRC §6330(e)(1); IRC §6330(f)).

If you do nothing

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

Where this notice sits

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

Which sounds like you?

IRS Appeals & CDP Hearings

A timely hearing request generally pauses levy for the periods covered

Lien & Levy Release

Release or prevent the federal payment levy

Installment Agreement

Propose a payment plan to resolve the underlying balance

Currently Not Collectible

Hardship status to pause all collection action

Common questions

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?

Review whether a timely hearing request or release request applies; the protections and exceptions are explained above (IRC §6330(e)(1); IRC §6330(f)).

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.