The CP90 is not a reminder. It is the Final Notice of Intent to Levy and Notice of Your Right to a Hearing. If you have this letter, enforcement is imminent. You have a legally defined window to act — and once it closes, your options become far more limited.
What Is a CP90?
The CP90 (also called LT11 in some versions) is the IRS's formal declaration that it intends to levy your property. It is issued after all prior notices — CP14, CP501, CP503, CP504 — have gone unanswered.
This notice:
- Is sent by certified mail (the IRS has legal proof of delivery)
- Triggers a 30-day response window
- Grants you the right to request a Collection Due Process (CDP) hearing
- Authorizes the IRS to seize wages, bank accounts, Social Security benefits, and property after the window closes
What Can the IRS Levy After a CP90?
- Wages: A continuous wage levy that takes a portion of every paycheck
- Bank accounts: A one-time freeze and seizure of all available funds (with a 21-day hold period)
- Social Security payments: Up to 15% withheld
- Retirement accounts: IRAs and 401(k)s can be levied (taxes + 10% penalty for early withdrawal apply)
- Business assets: Accounts receivable, equipment
- Real property: With additional steps, even your home
Your Most Important Option: The CDP Hearing
The single most valuable right you have right now is the Collection Due Process hearing. Requesting it does two things:
- Legally pauses all collection activity while your case is under review
- Preserves your right to appeal the IRS's decision to Tax Court
To request a CDP hearing, complete Form 12153 (Request for a Collection Due Process or Equivalent Hearing) and mail it to the address on your notice — postmarked within 30 days of the notice date.
At the CDP hearing, you can:
- Challenge whether you actually owe the debt
- Propose alternative collection methods (installment agreement, OIC)
- Claim financial hardship
- Argue that the levy is inappropriate given your circumstances
Critical: If you miss the 30-day CDP deadline, you can still request an "Equivalent Hearing" — but you lose the right to appeal to Tax Court.
Other Options You Have Right Now
Pay in Full
If you can pay the balance, do it now at IRS.gov/payments. The levy threat ends immediately.
Installment Agreement
If you owe $50,000 or less, you can often get a payment plan approved online that will stop wage and bank levies. A plan won't stop a levy already in progress.
Offer in Compromise
If you can't pay the full balance, an OIC lets you settle for less. The application must be submitted before a levy is served to get the full benefit of the application hold.
Penalty Abatement
If the penalties are a significant part of what you owe and you have a history of compliance, you may qualify for first-time penalty abatement — which can reduce the balance substantially.
Innocent Spouse Relief
If the debt arises from a joint return but was due to your spouse's actions, you may be able to get relief from the liability.
Get a Tax Professional
At the CP90 stage, a tax professional — an Enrolled Agent, CPA, or tax attorney — is usually worth the cost. They can:
- File the CDP hearing request correctly and on time
- Negotiate directly with the IRS
- Propose collection alternatives the IRS is more likely to accept
- Stop a levy that has already been served (this requires immediate action)
Emergency: A Levy Has Already Started
If wages are already being garnished or your bank account is frozen, you still have options:
- Request an immediate levy release by calling the IRS and demonstrating economic hardship
- Have a professional file Form 911 (Request for Taxpayer Advocate Service Assistance)
- Contact the Taxpayer Advocate Service at 1-877-777-4778
A levy can be released — but it requires proving hardship and often having a payment arrangement in place.
Timeline at a Glance
| Date | Event | | ----------------- | ----------------------------------------------------------- | | CP90 notice date | 30-day window begins | | +30 days | CDP hearing request deadline — last day to pause collection | | +30 days (missed) | IRS can serve bank levies and wage garnishment | | After levy served | 21-day bank hold before funds transferred |
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