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In the IRS’s own words · not reviewed by VALID
CP90C notice explained, in the IRS’s own words
We levied your assets for unpaid taxes and are informing you of your right to a Collection Due Process hearing PDF.
Read the full CP90C page on irs.gov ↗
What this notice is about
We levied your assets for unpaid taxes and are informing you of your right to a Collection Due Process hearing PDF.
What you need to do
- Read your notice carefully - it explains our actions.
- Pay what you owe. Request a payment plan if you can't pay the full amount you owe.
You may want to
- Learn about payment plans and installment agreements. Learn about an Offer in compromise.
- Learn about Form 2848, Power of Attorney and Declaration of Representative PDF, to allow someone (such as an accountant) to contact us on your behalf.
What should I do if I disagree with the notice?
Request a Collection Due Process hearing on Form 12153, Request for a Collection Due Process or Equivalent Hearing PDF. Submit your documents using the Document Upload Tool and enter the access code located on your notice.
If you can't use the Document Upload Tool, you can mail your documents to the address on your notice.
Why should I request a Collection Due Process hearing?
A Collection Due Process hearing gives you the opportunity to appeal the levy and address any other issues you may have with your tax situation.
Why didn't you tell me about my rights before you levied me?
We’re permitted to issue levies to federal contractors without providing prior Collection Due Process rights under Internal Revenue Code 6330(f). You can learn more about the Federal Payment Levy Program or contact us using the phone number located on your notice to resolve the issue by paying the tax bill, entering into an installment agreement, or proposing an Offer in compromise.
What happens if I can't pay what I owe?
Contact us to discuss your options because you may be prevented from receiving or renewing your United States passport. Visit revocation or denial of passport for seriously delinquent tax debts for more information.
What to do next
- Write down the date on the letter today.
- Look the number up on irs.gov yourself. Don’t trust a link or phone number from anyone else.
- If it says you owe money or proposes changes to your return, take it to a licensed CPA, EA or tax attorney before that date.
Not advice. Not a filing. Verify with a licensed professional. Rules change by year and facts.