Reviewed by Main AI · Updated July 2026
A CP90 is a Final Notice of Intent to Levy — the IRS plans to seize assets, including federal payments, and you generally have 30 days to request a Collection Due Process hearing.
A CP90 sits at the same severity level as the LT11: a final notice that the IRS intends to levy your assets — which can include wages, bank accounts, and federal payments like Social Security benefits. Like other final notices, it lets you request a Collection Due Process hearing within 30 days, which generally pauses the levy while alternatives are considered. This is the point where doing nothing has immediate, tangible consequences. Pay, arrange a plan, or invoke your hearing rights — but act inside the 30 days.
A portion of Social Security benefits can be levied for unpaid federal taxes — one reason a CP90 must be taken seriously and answered promptly.
They serve the same function — a final notice of intent to levy with CDP hearing rights — issued through different IRS channels.
Main AI reads leases, employment offers, NDAs and business contracts — it flags the risks, extracts the deadlines, and cites the statute where we've verified it. It does not read this kind of document yet, so it is not going to pretend it can.
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