CP90 Notice: Intent to Levy (Federal Payments) — What It Means + How to Stop It
If you have received a CP90 Notice, the IRS is moving to seize your federal payments. This is a “Final Notice,” meaning the IRS has already sent you multiple reminders and is now taking legal action to collect the debt directly from your income sources.
What Assets are at Risk?
The CP90 specifically targets payments made to you by the federal government, including:
- Social Security Benefits (The IRS can take up to 15% automatically)
- Federal Employee Salary
- Federal Retirement/Pension Payments
- Military Retirement Pay
Your 30-Day “Safe Harbor” (CDP Rights)
Like the LT11 / Letter 1058, the CP90 grants you Collection Due Process (CDP) rights. You have exactly 30 days from the date printed on the notice to request a hearing. If you miss this deadline, the IRS can begin taking your Social Security or salary without further warning.
Immediate Action Plan
- Check the Date: The 30-day clock starts on the date of the letter, not the day you received it.
- Verify Compliance: The IRS will not stop a levy if you have unfiled tax returns. Check the dangers of ignoring past-due returns here.
- Request a Hearing: Filing Form 12153 stops the levy in its tracks while we negotiate a resolution.
Resolution Paths to Protect Your Income
We can stop a CP90 levy by moving you into one of these authorized IRS programs:
- Offer in Compromise: Settle the debt for less than you owe.
- Currently Not Collectible (CNC): Prove that taking your Social Security would cause an immediate financial hardship.
- Installment Agreement: Set up a monthly payment you can actually afford.
- Partial Payment Plan: Pay a smaller amount over time until the statute of limitations expires.
Emergency: Text, Call, or Book Now
- Text a Photo: Text the top right corner of your CP90 to (469) 252-8832. Allen will verify your deadline and tell you if your Social Security is at risk.
- Call the Office: (469) 262-6525.
- Book a Strategy Call: Schedule your appointment here.
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Related: Tax Resolution Services: Path to Freedom
Allen Lenth, EA, MBA
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