Notice Type
A CP90 notice, also called a Final Notice of Intent to Levy, is a formal notice that gives you the right to request a hearing before the IRS moves to levy wages, bank accounts, or other property to collect an unpaid balance. It's one of the more serious notices the IRS sends, and it comes with a strict deadline to request a Collection Due Process hearing if you want to preserve that right. Understanding what the notice is asking and confirming the details is often where our $45 notice review can help as a starting point, though a CP90 at this stage usually calls for additional professional representation beyond the initial review.
Before You Respond
A CP90 means the IRS has completed its standard notice process on this balance and is now formally proposing to levy property to collect it, so it deserves prompt, careful attention. Check the date printed on your actual notice — a CP90 includes a specific deadline, generally 30 days, by which you must request a Collection Due Process hearing if you want to appeal before a levy occurs. If no hearing request or response is made by that date, the IRS can proceed with the levy action described in the notice. Reviewing the notice and acting before that date is what preserves your right to a hearing.
Know Before You Act
Before paying the amount listed or letting the deadline pass, it helps to understand two things: what the balance is actually made up of, and whether you've already been through earlier notices about it, such as a CP504. The IRS may be correct. But the balance is sometimes based on incomplete information, and there can be a payment that wasn't applied, a request or appeal that's still pending, or an earlier notice that was never received. Knowing which of these applies to your situation, and doing so before the deadline on the notice, is what determines the right next step.
Start with a secure notice upload and a free IRS notice summary. If you want organized next steps, optional $45 Review & Guidance is a one-time purchase with no subscription. It may include an Action Plan, records to gather, response options, and case questions. When the information and supporting documents provided support a written IRS response, you can use the action steps provided to prepare it yourself or unlock the option for Think Twice Tax to draft a personalized response letter for you.