Receiving an IRS CP90 Notice is serious. This letter informs you that the IRS intends to levy (seize) your property or rights to property, such as wages, bank accounts, or Social Security benefits. It also explains your Collection Due Process (CDP) rights, giving you the opportunity to request a hearing before the levy begins.

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🚨 What CP90 Means

  • CP90 is a Final Notice of Intent to Levy.
  • It warns that the IRS will begin collection actions if you do not respond.
  • You have the right to request a Collection Due Process (CDP) hearing within 30 days.
  • If you disagree with the IRS’s proposed action, you must act quickly to protect your rights.

🎯 Purpose of CP90

The purpose of CP90 is to:

  • Notify you of the IRS’s intent to levy your property.
  • Inform you of your right to a CDP hearing.
  • Provide a final opportunity to resolve your tax debt before enforcement begins.

⚖️ What the Taxpayer Should Do

The purpose of CP90 is to:

  • Notify you of the IRS’s intent to levy your property.
  • Inform you of your right to a CDP hearing.
  • Provide a final opportunity to resolve your tax debt before enforcement begins.

⚠️ Common Complications

  • Missed Deadline: Failing to request a CDP hearing within 30 days allows the IRS to proceed with levies.
  • Financial Hardship: Levying wages or bank accounts can cause severe financial strain.
  • Complex Procedures: Navigating CDP hearings and IRS negotiations can be overwhelming.
  • Language Barriers: ESL taxpayers may struggle to understand their rights and deadlines.

🛡️ How CPA Clinics (LITC) Helps

The Low Income Taxpayer Clinic (LITC) at CPA Clinics provides free or low‑cost representation for qualifying taxpayers. If you receive CP90:

  • We file for a CDP hearing on your behalf within the 30‑day deadline.
  • We prepare documentation to argue for relief or alternative resolutions.
  • We represent you before the IRS to stop levies and garnishments.
  • We assist ESL taxpayers in understanding their rights and responsibilities.
  • We negotiate payment plans, penalty relief, or settlement options.

📖 Commonly Asked Questions

Q1: Is CP90 the final notice before levy?

👉 Yes. CP90 is a final notice of intent to levy, giving you 30 days to act.

Q2: What happens if I ignore CP90?

👉 The IRS can levy wages, bank accounts, or property, and penalties and interest will continue to grow.

Q3: Can I stop the levy once it starts?

👉 Yes, but it’s harder. Filing a CDP hearing request within 30 days is the best way to stop enforcement before it begins.

Q4: Do I qualify for LITC help?

👉 If your income is within IRS guidelines (≤250% of the federal poverty level) or you speak English as a second language, you may qualify for free representation.

Q5: What if I can’t afford to pay?

👉 Options include Offer in Compromise, Installment Agreements, or Currently Not Collectible status. CPA Clinics helps you apply for these.

Contact Us – We’re Here to Help

If you’ve received IRS CP90 Notice, time is critical. You have 30 days to act.

📞 Call our LITC Hotline today: 516‑464‑1844
📧 Email: info@cpaclinics.com
🌐 Website: www.cpaclinics.com
📍 Locations: Bronx, Manhattan, Hempstead, Hicksville