IRS Notice CP90: What It Means
The IRS page “Understanding your CP90 notice”, last reviewed November 6, 2025, says: “We intend to levy certain assets for unpaid taxes and are informing you of your right to a Collection Due Process hearing PDF.”
When we checked on November 2, 2026, the IRS page showed “Page Last Reviewed or Updated: 06-Nov-2025”. The IRS wording in quotation marks abouta CP90 notice comes from that IRS page.
Maintained by Archie Chang · Reviewed November 2, 2026 · Methodology & sources
What the IRS page says the notice is about
“We intend to levy certain assets for unpaid taxes and are informing you of your right to a Collection Due Process hearing PDF.”
Response timing, as the IRS words it
When we checked on November 2, 2026, the IRS page “Understanding your CP90 notice” (last reviewed 06-Nov-2025) gave no response date; it says:
“Read your notice carefully ― it explains our actions. […]”
FedRateCalc has not seen any notice and cannot say what date one carries.
Steps the IRS page lists
“Read your notice carefully ― it explains our actions.
Pay what you owe.
Request a payment plan if you can't pay the full amount you owe.”
Other sections of the IRS page
“Learn about payment plans and installment agreements.
Learn about an Offer in compromise.
Learn about Form 2848, Power of Attorney and Declaration of Representative, to allow someone (such as an accountant) to contact us on your behalf.”
Frequently asked questions
What does the IRS say to do if the reader disagrees with a CP90 notice?
The IRS page for CP90, last reviewed November 6, 2025, answers its question “What should I do if I disagree with the notice?” this way: “You can request a Collection Due Process hearing using Form 12153, Request for a Collection Due Process or Equivalent Hearing PDF. Submit your documents using the Document Upload Tool and enter the access code located on your notice. If you can’t use the Document Upload Tool, you can mail your documents to the address on your notice.”
Why does the IRS page say to request a Collection Due Process hearing?
The IRS page for CP90, last reviewed November 6, 2025, answers its question “Why should I request a Collection Due Process hearing?” this way: “A Collection Due Process hearing gives you the opportunity to appeal the intent to levy and address any other issues you may have with your tax situation.”
What does the IRS say if a CP90 balance cannot be paid?
The IRS page for CP90, last reviewed November 6, 2025, answers its question “What happens if I can't pay what I owe?” this way: “Contact us to discuss your options because you may be prevented from receiving or renewing a United States passport. Visit revocation or denial of passport for seriously delinquent tax debts for more information.”
How does the IRS page say a payment plan is requested after a CP90?
The IRS page for CP90, last reviewed November 6, 2025, answers its question “How can I request a payment plan?” this way: “Call us at the number on your notice to discuss about payment plans or learn more about payment plans.”
What does Publication 594 say about the date to request a Collection Due Process hearing?
When we checked on November 2, 2026, Publication 594 (Rev. 1-2026), The IRS Collection Process, says: “[…] To request a Collection Due Process hearing, complete Form 12153, Request for a Collection Due Process or Equivalent Hearing or a written request containing the same information as contained in Form 12153, and send it to the address on your notice. You must request a Collection Due Process hearing by the date indicated in the notice we send you (for proposed levies, that date is 30 days from the date of the letter). The request must be filed timely to preserve your right to judicial review of the determination issued in your Collection Due Process hearing. If your request for a Collection Due Process hearing is not timely, you can request an Equivalent Hearing within one year from the date of the notice, but you cannot go to court if you disagree with Appeals’ decision. If your request is not received timely, and you can demonstrate that you were diligent and the circumstances for being late were extraordinary and beyond your control, your right to request a Collection Due Process or Equivalent Hearing may still be preserved.”
What does Publication 594 say about appealing a proposed levy?
When we checked on November 2, 2026, Publication 594 (Rev. 1-2026), The IRS Collection Process, says: “You can request a Collection Due Process hearing within 30 days from the date of your Notice of Intent to Levy and Notice of Your Right to a Hearing. Send your request to the address on your notice. For more information, see Form 12153, Request for a Collection Due Process or Equivalent Hearing. At the conclusion of your hearing, the Office of Appeals will provide a determination. You’ll have 30 days after the determination to challenge it in the U.S. Tax Court. The Tax Court may consider a petition submitted after the 30-day period if you can demonstrate that you were diligent and that the circumstances for being late were extraordinary and beyond your control. If Collection Due Process rights aren’t available for your case, you may have other appeal options, such as the Collection Appeals Program.”
Related FedRateCalc pages
- IRS tax lien (what a federal tax lien is)
- Offer in compromise (the IRS program for settling a tax debt for less)
- IRS payment plan calculator (estimates of installment payments)
Other IRS notice pages
Sources (checked November 2, 2026): IRS: Understanding your CP90 notice (page last reviewed November 6, 2025) · IRS: Publication 594, The IRS Collection Process (Rev. 1-2026)