IRS CP90 Letter Help
The CP90 is the IRS's final notice of intent to levy your Social Security benefits, Railroad Retirement benefits, or other federal payments. This is a legally required notice before the IRS proceeds with this specific type of levy.
Prepare Your CP90 Response
Professional representation is strongly recommended. Upload for immediate response guidance.
Prepare Written ResponseWhat This Letter Means
A CP90 is a legally required notice sent before the IRS levies up to 15% of your Social Security or other federal benefit payments. Unlike wage garnishments, this levy affects federal benefit payments you are receiving.
Why You Received This Notice
You received a CP90 because you have an unpaid tax debt and the IRS has determined you are receiving federal benefit payments. The IRS is required to provide 30 days' notice before initiating this specific type of levy.
What NOT to Do
- Do not ignore this notice – the levy will proceed automatically after 30 days
- Do not assume Social Security income is exempt from IRS levy
- Do not delay requesting a Collection Due Process hearing
Required Action (Within 30 Days)
- Request a Collection Due Process (CDP) hearing by submitting Form 12153
- Request an installment agreement or Currently Not Collectible status
- Submit an Offer in Compromise if eligible
- Pay the full balance immediately if possible
- Engage professional representation immediately
Your Rights
You have the right to:
- Request a Collection Due Process hearing within 30 days of the notice date
- Dispute the underlying tax debt
- Propose alternative collection methods
- Request an installment agreement or other resolution