IRS NOTICE
CP90 — Final notice of intent to levy
The IRS's final notice of intent to seize assets to satisfy an unpaid balance. Like LT11/Letter 1058, it carries Collection Due Process rights with a firm 30-day window.
General information only. Not legal or tax advice.
Typical response window
Typically about 30 days. Carries time-sensitive Collection Due Process rights — the deadline on your notice is firm and affects all procedural options going forward.
What the first hour looks like
Capture the CDP deadline first — it runs on a hard clock and controls appeal rights. Pull the transcript and route immediately for a resolution decision.
Starter document checklist
- The CP90 notice
- IRS account transcript for all open periods
- Payment history for the balance at issue
- Prior collection notices in the sequence (CP14, CP501, CP503, CP504)
- Any existing installment agreement or collection alternative documentation
Do the whole first hour in one place
TaxRiskOS captures the notice, computes the deadline, builds the checklist, flags whether it needs partner or counsel review, and produces a clean handoff packet — the first hour, made repeatable. It documents process, not advice.