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Collection: levy and lien warnings

IRS CP90

Intent to levy and your right to a Collection Due Process hearing

Respond by

The date printed on the letter

Who sent it

IRS
Facts on this page come from that IRS page, last updated by the IRS Nov 6, 2025; read by TaxScout Oct 19, 2026.

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What this letter asks of you, what to gather, and what to ask a professional if you need one. No phone number asked.

What this letter means

The IRS intends to levy certain assets for unpaid taxes and is notifying you of your right to a Collection Due Process hearing.

Later letters in the balance-due series. These carry rights with short windows.

What to do

  1. 1Read your notice carefully; it explains the IRS actions.
  2. 2Pay what you owe.
  3. 3Request a payment plan if you cannot pay the full amount, online or by calling the number on your notice.
  4. 4If you disagree, request a Collection Due Process hearing using Form 12153.
  5. 5Submit documents through the IRS Document Upload Tool with the access code on your notice, or mail them to the address on your notice.

If you do nothing

The IRS page notes that if you cannot pay you may be prevented from receiving or renewing a United States passport.

Is this letter real?

IRS letters arrive by mail and carry a notice number, your name and the tax year. The IRS does not open contact by text, email or social media, and does not ask for payment by gift card.

Check the notice number against the official IRS site before you respond, and respond only to the address or number printed on the official page.

Common questions

What is IRS CP90?

The IRS intends to levy certain assets for unpaid taxes and is notifying you of your right to a Collection Due Process hearing. The IRS page for it is titled 'Understanding your CP90 notice'.

How long do I have to respond to CP90?

The IRS page for this notice does not state a fixed number of days. Use the date printed on your letter, and act before it.

What happens if I ignore CP90?

The IRS page notes that if you cannot pay you may be prevented from receiving or renewing a United States passport.

Is CP90 a scam?

IRS notices arrive by mail with your name, a notice number and a tax year. Check the number on the official site before you respond, and never pay by gift card or wire on the strength of a phone call.

Do I need a CPA for CP90?

Not always. Upload the letter and the free report explains what it asks for and what to gather; if a professional makes sense, the report says why and what to ask. TaxScout never shares your request with any firm unless you ask for that on the report.

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Not tax advice. TaxScout is not the IRS. Deadlines and steps above are quoted from the IRS page linked at the top and may change; the letter in your hand controls.