Notice

Notice CP90

Last reviewed: May 2026

Notice CP90 warns that the IRS intends to levy and usually includes collection due process appeal rights.

Handle this IRS notice

This page explains the notice in plain English and points you to the official IRS account, payment-plan, and rights resources before the timeline gets tighter.

CP90 is not a casual reminder; it is a rights-and-deadlines notice.

How this notice usually works

What it usually means

This is a levy-intent notice tied to serious unpaid tax and collection rights.

Why you usually got it

You usually receive CP90 because the IRS still shows an unpaid balance and collection has escalated to levy-intent status.

What to do first

Read the due-process language carefully, note the date, and move quickly into payment, dispute, or appeal review before the deadline expires.

Time-sensitive note

Collection due process deadlines matter here. Do not ignore the response window on the notice.

Who this is for

People looking for a clearer, calmer path through this tax issue.

When to use this page

Use this page when you need a practical next step, not just a definition.

What to gather

  • Relevant income records
  • Statements, receipts, or notices
  • Tax-year-specific forms if needed

Forms that may matter

  • Forms depend on the page topic

Step-by-step

  1. Use the summary to decide if this page matches your situation.
  2. Gather the records listed here before making a tax decision.
  3. Follow the step-by-step actions and move into the related tool or next page.

Official sources

Sources and authority

Sources 2/2 Good source coverage Updated May 2026
IRS

IRS

TaxHackAI Help Center

Authority source

Action plan

Notice response checklist

Use the dashboard to keep the notice, supporting records, and your review steps connected before you answer or pay.

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Do first

Watch the deadline

Understand the issue

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Next best action

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