Understanding your CP90 notice

What this 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.

What you need to do

• 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.

You may want to

• 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 should I do if I disagree with the notice?

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 should I request a Collection Due Process hearing?

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 happens if I can't pay what I owe?

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 can I request a payment plan?

Call us at the number on your notice to discuss about payment plans or learn more about payment plans.