# CP90 notice from the IRS: final notice of intent to levy

Source: https://backtaxesdesk.com/irs-notices/irs-notice-cp90
Publisher: Back Taxes Desk (backtaxesdesk.com), independent editorial site
Topic: IRS Notices and Letters
Last updated: 2026-09-18

> A CP90 notice from the IRS is a final notice of intent to levy that also tells you of your right to a Collection Due Process hearing. You have 30 days from the notice date to file Form 12153. A timely request generally stops the levy while Appeals reviews your case and keeps your right to go to Tax Court. Missing it leaves only an equivalent hearing within one year.

## Key facts

- Full name: Final Notice, Notice of Intent to Levy and Notice of Your Right to a Hearing
- Hearing deadline: 30 days from the notice date
- Form: Form 12153
- Late request: Equivalent hearing within one year
- Penalty rate if unpaid 10 days after a levy notice: Failure-to-pay rises to 1% a month
- 2026 passport certification threshold: $66,000 of seriously delinquent debt

## What does a CP90 notice from the IRS mean?

The CP90 notice from the IRS says the IRS intends to levy, meaning seize, certain assets to collect unpaid tax, and it tells you that you have the right to a Collection Due Process (CDP) hearing before that happens. It is one of the IRS's final notices, in the same legal category as the LT11 and Letter 1058.

Earlier letters such as the CP504 warned of a levy. The CP90 is different because it carries formal appeal rights with a firm deadline. After the 30 days pass, the IRS can move to levy wages, bank accounts and other property.

| Notice | What it allows | CDP hearing rights |
| --- | --- | --- |
| CP504 | Levy of a state tax refund; warns of wider levies | No |
| CP90 | Levy of certain assets after 30 days | Yes, 30 days from the notice date |
| LT11 or Letter 1058 | Levy after 30 days | Yes, 30 days from the letter date |

How CP90 compares with the other levy notices

## Hearing rights and Form 12153

To ask for a hearing, file Form 12153, Request for a Collection Due Process or Equivalent Hearing. The IRS says you can send it through the Documents Upload Tool using the access code on your notice, or mail it to the address on the notice. Do it within 30 days of the notice date, not the date you opened it.

### What a timely request does

- In most cases it stops levy action while the Independent Office of Appeals reviews the case.
- It suspends the 10-year collection period for as long as the hearing runs.
- It preserves your right to take the Appeals decision to the US Tax Court if you disagree.

### What you can raise at the hearing

Most hearings focus on collection alternatives: an installment agreement, an offer in compromise, or hardship status. Bring or attach a financial statement, usually Form 433-A, with proof of income and expenses. You can challenge the amount you owe only in limited cases, such as when you never received a notice of deficiency or had no other chance to dispute it.

Raise every issue and submit your evidence during the Appeals hearing, since the Tax Court may limit a later review to what Appeals saw. Our [Collection Due Process hearing](https://backtaxesdesk.com/irs-collections/collection-due-process-hearing) guide covers the form line by line.

> **Missed the 30 days:** You can still ask for an equivalent hearing on the same Form 12153 within one year. Appeals will review the case, but the law does not bar a levy, the collection period is not suspended, and you cannot take the result to court.

## How CP90 relates to passport certification

The IRS CP90 page warns that if you cannot pay, you may be prevented from getting or renewing a US passport. That happens when the IRS certifies a seriously delinquent tax debt to the State Department. The threshold was $66,000 for 2026. The 2027 figure is not yet announced; it is adjusted for inflation and usually appears with the annual adjustments in October or November.

A debt is not certified, or certification is reversed, if it is in a timely-paid installment agreement, an accepted offer, hardship status, or has a pending plan or offer request. Our page on [IRS passport revocation](https://backtaxesdesk.com/irs-collections/irs-passport-revocation) explains the CP508C that confirms certification.

## What to do now about a CP90 notice

1. Write down the notice date and count 30 days. Put the date on your calendar.
2. Check the balance against your IRS online account and your own payment records.
3. If you can pay in full, pay now; the failure-to-pay rate rises to 1% a month once tax stays unpaid 10 days after a notice of intent to levy.
4. If you cannot pay in full, decide whether you want a plan, an offer or hardship status, and gather pay stubs, bank statements and bills.
5. If you disagree with the levy or need Appeals to consider an alternative, file Form 12153 before day 30 and keep proof of when you sent it.
6. If a levy has already reached your bank, act fast: funds are held 21 days before the bank sends them to the IRS.

If the levy reaches your paycheck, it continues each pay period until released, though part of each check is exempt. See [IRS wage garnishment](https://backtaxesdesk.com/irs-collections/irs-wage-garnishment) and [IRS bank levy](https://backtaxesdesk.com/irs-collections/irs-bank-levy) for how each works.

If you also have unfiled years, an LT16 may arrive as well; our [LT16 page](https://backtaxesdesk.com/irs-notices/irs-notice-lt16) explains how the IRS treats missing returns. The full notice order is in the [IRS notices guide](https://backtaxesdesk.com/irs-notices).

## Common questions

### What is a CP90 notice?

It is the IRS's final notice of intent to levy certain assets, combined with notice of your right to a Collection Due Process hearing. You have 30 days from the notice date to request that hearing.

### Is CP90 the same as LT11?

They serve the same legal purpose. Both are final notices of intent to levy that give Collection Due Process rights with a 30-day deadline and use Form 12153.

### Can a CP90 affect my passport?

Yes, indirectly. If the debt is seriously delinquent, which meant more than $66,000 for 2026, the IRS can certify it to the State Department, and your passport can be denied or revoked.

### How do I appeal a CP90?

File Form 12153 within 30 days of the notice date, by upload with the access code on the notice or by mail to the notice address. Say what you disagree with and which collection alternative you want.

### What happens if I ignore a CP90 notice?

After 30 days the IRS can levy wages, bank accounts and other assets, and the failure-to-pay penalty rises to 1% a month. You lose the right to a CDP hearing and Tax Court review.

## Sources

- [Understanding your CP90 notice](https://www.irs.gov/individuals/understanding-your-cp90-notice)
- [Letters and notices offering an appeal opportunity](https://www.irs.gov/appeals/letters-and-notices-offering-an-appeal-opportunity)
- [Collection due process (CDP) FAQs](https://www.irs.gov/appeals/collection-due-process-cdp-faqs)
- [Publication 1660, Collection Appeal Rights (PDF)](https://www.irs.gov/pub/irs-pdf/p1660.pdf)
- [Revocation or denial of passport in cases of certain unpaid taxes](https://www.irs.gov/businesses/small-businesses-self-employed/revocation-or-denial-of-passport-in-cases-of-certain-unpaid-taxes)
- [Failure to pay penalty](https://www.irs.gov/payments/failure-to-pay-penalty)