CP90 – Intent to Seize Assets (Final Notice)
What It Means:
The IRS sends CP90 notices to taxpayers and businesses that have failed to make arrangements for their outstanding tax balance after receiving multiple payment requests. If you receive this notice, you typically have 30 days to take action before the IRS seizes (levies) your assets. This may include your accounts receivable, investment accounts, business bank accounts, as well as physical property (inventory, vehicles, real estate, etc.), and cash on hand.
Next Steps:
The first step is to carefully review your CP90 notice and make note of the deadline (date) to request a Collection Due Process hearing.
If you can’t pay your balance in full immediately, you should:
- Pay whatever amount you can and apply for a payment plan, or
- Contact a tax professional to explore your tax relief options.
If you want to dispute the proposed levy, you should:
- Complete Form 12153, Request for a Collection Due Process or Equivalent Hearing. This form must be mailed before the deadline date listed on your CP90 notice. Include the reasons for requesting the hearing and any other information required. If you fail to submit this form before the deadline date, you’ll forfeit your appeal rights.
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