CP 90 IRS Notice: Final Notice of Intent to Levy & Notice of Your Right to a Hearing

A CP 90 IRS Notice is sent to a taxpayer to inform them of an intent to levy on your assets. If there is a balance due on your account, the IRS has the right to pursue collection actions against you. If you had previously received a notice showing a balance due, and did not pay the balance, then the balance is still due. The CP 90 Notice is then forwarded and a taxpayer has a a 30 day window within which to respond.

The CP 90 notice is two pages in total and contains information about how to go about contact the IRS to pay off the balance, make payment arrangements,and what information you should enclose when sending correspondence or payment to the IRS. Page number two will be a stub showing your form number, tax period, assessed balance information, statutory additions, paying late penalty, interest and the total amount you owe.

The following information is also enclosed with the two pages of the CP 90 Notice:

• Form 12153: Request for a Collection Due Process Hearing
• Publication 594: What You Should Know About The IRS Collection Process
• Publication 1660: Collection Appeal Rights

The IRS can levy any type of income or payments you receive such a contractor/vendor, social security benefits, salary, employee travel per idem money, property or rights to property, real estate, automobiles, bank accounts and any thing else you own or have financial interest in. This type of levy gives the IRS rights to anything they need to make you pay your debt. If you receive this notice or have questions, concerns, have previously paid the notice, or wish to contest the notice, you need to contact your tax attorney for further assistance.