A CP90 (or CP297) is a final notice that the IRS intends to levy, meaning legally take, certain assets to pay a tax debt. It also tells you about your right to a Collection Due Process (CDP) hearing. These notices are commonly tied to the Federal Payment Levy Program, which lets the IRS take part of payments you receive from the federal government. It's a serious notice with a firm 30-day window. If you act within that window, you can request a hearing, set up a payment plan or otherwise resolve the debt before money is taken.
Why you got a CP90 or CP297
You have an unpaid tax balance that earlier notices didn't resolve. Under the Federal Payment Levy Program (FPLP), the IRS sends a file of overdue accounts to the Treasury's Bureau of the Fiscal Service (BFS), which matches them against federal payments due to you. When there's a match, the IRS sends a CP90 or CP297 if it hasn't already sent another final notice.
IRS Document 6209, an internal reference guide, lists the CP90 among individual notices and the CP297 among business notices. Both carry the same hearing rights.
Federal payments the IRS lists as subject to FPLP levies include:
- Federal employee retirement annuities and some federal salaries
- Certain Social Security benefits
- Payments to federal contractors and vendors, including defense contracts
- Federal employee travel advances or reimbursements
- Medicare provider and supplier payments
- Railroad Retirement Board benefits
- Military retirement
What the CP90 or CP297 says
- The balance due for each tax form and period.
- The intent to levy certain assets, and the right to a CDP hearing.
- The deadline to request a hearing, 30 days from the notice date.
- An access code for the IRS Document Upload Tool, which the IRS says you can use to send documents. Otherwise mail them to the address on the notice.
- Passport information. Unpaid, seriously delinquent tax debt can stop you from getting or renewing a U.S. passport. See CP508C.
What to do
- Note the 30-day deadline. It runs from the date printed on the notice. Use our notice deadline calculator if helpful.
- If you can pay, pay in full through IRS.gov/payments.
- If you can't pay in full, request a payment plan online or by calling the number on the notice. The IRS's FPLP page also lists 800-829-7650 or 800-829-3903 for resolving these levies, and asks people not to contact BFS, OPM, SSA or other agencies about them. See our payment plans guide.
- If you can't pay over time either, ask about an offer in compromise or currently not collectible status. The IRS says federal payments aren't included in the program when it has determined you are in a hardship situation, among other exceptions.
- If you disagree or want independent review, file Form 12153 within 30 days. A CDP hearing gives you the chance to appeal the intent to levy and raise other issues, including collection alternatives and hardship. Include Form 433-A or 433-B if you're proposing a payment arrangement.
- Get help if you need it. You can authorize a representative with Form 2848. The Taxpayer Advocate Service and Low Income Taxpayer Clinics can help, especially if losing part of a benefit would cause hardship.
If your request for a hearing is late, you can still ask for an equivalent hearing within one year of the notice. But the levy isn't paused, and you can't go to Tax Court afterward. Our Collection Due Process hearing guide explains the difference. An optional lien and levy response package is available, though not needed.
What happens if you ignore it
The IRS says that if it doesn't hear from you within 30 days from the date of the final notice, it will send the levy electronically to BFS. This applies to all FPLP payments except certain Social Security benefits. After that:
- BFS generally reduces each covered payment by 15%, or by the exact amount owed if that's less.
- Some contractor and vendor payments can be reduced by up to 100%, and Medicare provider payments by up to 100%, under current law.
- The levy is continuous. It keeps going until the debt is paid or other arrangements are made. BFS sends a letter each time a payment is levied.
- The failure-to-pay penalty rises from 0.5% to 1% per month if you don't pay within 10 days after a notice of intent to levy, according to the IRS.
Say you receive a federal retirement annuity of $2,000 a month and owe $9,000. A 15% FPLP levy would take $300 from each payment. Paying off $9,000 that way takes 30 payments, during which interest and penalties continue. Setting up your own installment agreement before the levy starts lets you choose a payment amount you can manage.
Is this notice real?
Check your IRS Online Account or call the IRS at a number listed on IRS.gov, including the FPLP numbers above. The IRS won't ask for payment by gift card, prepaid card or wire to a person. Pay through IRS.gov/payments or by check to the "United States Treasury." See IRS scams.
Frequently asked questions
Can the IRS take my Social Security?
Certain Social Security benefits can be levied through the Federal Payment Levy Program, generally up to 15% of each payment. The IRS lists exceptions, including when you've made other arrangements to pay or it has determined you're in a hardship situation.
What's the difference between CP90 and LT11?
Both are final notices of intent to levy with a 30-day right to a CDP hearing. The IRS's FPLP page names the CP90 and CP297 as the final notices it sends when a federal payment match is found. The LT11 or Letter 1058 is the general version, covering wages, bank accounts and other property. You only need to respond to the one you received, but treat any of them as urgent.
Can a business get this notice?
Yes. IRS Document 6209 lists the CP297 among business notices. Federal contractors may instead receive a post-levy notice, such as a CP90C or CP297C, because the law allows certain contractor levies before a hearing.
Does requesting a hearing stop the levy?
A timely CDP request, within 30 days, generally stops levy action for the periods in the hearing while Appeals considers your case (Publication 1660). An equivalent hearing does not.
Sources
- Internal Revenue Service (IRS), "Understanding your CP90 notice". irs.gov
- IRS, "Understanding your CP297 notice". irs.gov
- IRS, "Federal Payment Levy Program". irs.gov
- IRS, Publication 1660, Collection Appeal Rights. irs.gov
- IRS, Publication 594, The IRS Collection Process (Rev. 1-2026). irs.gov
- IRS, Document 6209, Section 9: Notices and Notice Codes (2018). irs.gov
- IRS, "Failure to pay penalty". irs.gov
IRSV.com is an independent guide and is not affiliated with the IRS. This page is general information, not tax or legal advice. Rules change; confirm details on IRS.gov or with a tax professional. Found an error? Tell us.