Balance due & the collection ladder
A Final Notice of Intent to Levy for specific kinds of property — including federal payments — and it carries the same Collection Due Process hearing right as LT11.
Last stop
A Final Notice of Intent to Levy for specific kinds of property — including federal payments — and it carries the same Collection Due Process hearing right as LT11.
Why you got it: An unpaid balance reached the enforced-collection stage for the assets this notice covers.
Not a routine reminder. CP90 is a final notice: the 30-day hearing clock is real, and it is the last guaranteed stop before a levy.
Your first move: Count 30 days from the notice date. Request the hearing (Form 12153), pay, or arrange a plan before the window closes.
Every clock runs from this date — not from the day the letter reached you.
Preserves the pause and the Tax Court door.
Stops the levy track for this balance.
Propose CNC or an Offer in Compromise with real numbers.
Form 12153 to the address on the notice, certified mail with return receipt.
Verify the notice and balance in your IRS online account; a genuine CP90 never asks for payment by prepaid card.
The levy can proceed against the property named — including ongoing federal payments — and the full hearing right narrows to an equivalent hearing (one year, no automatic pause, no Tax Court).
Where this sits on the ladder: This letter stands on its own track — see the collection ladder for the enforcement road.
One payment. No subscription. Yours to keep — every notice, every letter, every script.