---
title: CP90 Notice Explained: What to Do Next (2026) | TaxTruce
url: https://taxtruce.com/notices/cp90
updated: 2026-10-29
---

# CP90, explained

Intent to levy certain assets.

Updated October 8, 2026[Fact checked](/editorial-standards)

How urgent**Very high**

Intent to levy certain assets.

The short answer

A CP90 says the IRS plans to levy certain assets to collect unpaid tax. It also tells you about your right to a Collection Due Process hearing. Use Form 12153 to ask for one. Pay, or ask for a plan if you can't.

## Key facts

* It is a notice of intent to levy certain assets.
* You have the right to a Collection Due Process hearing.
* Ask for the hearing with Form 12153.
* Unpaid debt may affect getting or renewing a US passport.

## What to do next

* Read the notice for the deadline.
* Pay what you owe, or ask for a payment plan.
* You can send papers with the IRS Document Upload Tool and the code on your notice.

Check your balance in your own [IRS online account](https://www.irs.gov/payments/your-online-account), and use the phone number on the notice or on irs.gov.

Results depend on your situation. Not every case qualifies.

## Common questions

What is a CP90 notice?

A CP90 says the IRS plans to levy certain assets to collect unpaid tax. It also tells you about your right to a Collection Due Process hearing. Use Form 12153 to ask for one. Pay, or ask for a plan if you can't.

How urgent is a CP90?

Very high. Collection action can come next, so act on it now. The date on your notice is the one that counts.

## Sources

1. [IRS: Understanding your CP90 notice](https://www.irs.gov/individuals/understanding-your-cp90-notice)

Run the numbers with our [free tax tools](/tools), like the penalty and payment plan math.