What Is an IRS CP90 Notice?
Quick Answer
A CP90 is an IRS Notice of Intent to Levy that specifically warns of levy action against federal payments, such as Social Security benefits, if your tax debt is not resolved. It also outlines your rights to appeal before the levy begins.
Why You Received a CP90
- You have an unpaid federal tax balance.
- Previous IRS balance due notices (CP14, CP501, CP503, CP504) were ignored or unresolved.
- Your account has reached the levy stage, targeting federal payments.
The CP90 is not an error notice — it’s a clear message that the IRS intends to collect through federal payment offsets if you don’t respond.
What the CP90 Means
The CP90 informs you that the IRS can levy (seize) certain federal payments you receive. This often includes Social Security benefits, federal retirement payments, or other government disbursements. The notice outlines the balance due, penalties, interest, and the date by which you must respond.
It also explains your right to request a Collection Due Process (CDP) hearing, which temporarily halts levy actions while your case is reviewed.
What to Do Next
You generally have 30 days from the date of the CP90 to act. Options include:
- Pay the balance in full to stop levy enforcement.
- Set up an Installment Agreement to pay over time.
- Request Currently Not Collectible status if payment would cause hardship.
- Submit an Offer in Compromise if you qualify based on ability to pay.
- File a CDP hearing request to appeal the levy and propose alternative resolutions.
If You Ignore the CP90
Ignoring a CP90 allows the IRS to begin levying federal payments such as Social Security. Once levy action starts, it can continue until the debt is fully satisfied or you arrange an alternative resolution. Penalties and interest will also keep increasing.
How Polaris Can Help
Polaris Tax & Accounting represents taxpayers nationwide who receive CP90 notices. Our Enrolled Agents intervene with the IRS, file appeals on time, and negotiate solutions that prevent or stop levies on Social Security and other federal benefits.
We take over communication with the IRS, confirm balances, and ensure you’re protected. Whether through a payment plan, hardship hold, or settlement, we design the strategy that best safeguards your income and assets.
Related Resources
FAQs
Does a CP90 mean my Social Security will be taken?
Not immediately, but the CP90 authorizes the IRS to begin levying federal payments if you don’t respond by the deadline.
Can I stop a CP90 levy?
Yes. You can pay, arrange a resolution, or request a CDP hearing within 30 days to halt levy action.
Is a CP90 the same as an LT11?
No. An LT11 authorizes levy on a broad range of assets, while a CP90 specifically targets federal payments such as Social Security.