CP90
hard deadline · rights expireFinal Notice, Notice of Intent to Levy and Notice of Your Right to a Collection Due Process Hearing
The final levy notice — and the last document in the whole collection sequence that comes with judicial review attached.
File Form 12153 within 30 days. LT11 and Letter 1058 are the same legal event issued by a different IRS function — the deadline and the rights are identical.
If it passes. Two separate losses. The levy proceeds and a lien may be filed. And a late request gets you only an Equivalent Hearing — available for a year, feels like the same conversation, and carries no Tax Court review at the end of it.
Why you got it
The balance-due notice stream ran out with no payment and no arrangement.
What rights it carries
A Collection Due Process hearing before the Independent Office of Appeals under IRC § 6330, then 30 days to petition the Tax Court for review of the determination. A timely CDP request on a levy is also a statutory bar to passport certification.
Do you have to respond?
Optional — but this is the last stop with a court at the end of it.
The mistake people make
Filing Form 12153 on day 31. It silently converts a Collection Due Process hearing into an Equivalent Hearing: you still get a hearing, and the Tax Court door is closed.
Related notices carrying the same 30-day CDP right: Letter 3172 (lien filing, under § 6320), CP92 and CP242 (levy on a state refund), and CP297 on the business side.
If crypto is why this arrived, the number on it is probably wrong.
Your exchange reports what you sold for and leaves the cost box blank, so any figure the IRS computes from it treats every coin as though it cost you nothing. Rebuild the basis from your own transaction history — free — and see the real number before the deadline above runs out.
Notices that arrive around this one
CP501 — A reminder that you still owe a balance. CP503 — The IRS has not heard from you and the balance is still unpaid. CP504 — A real levy warning — but a narrow one. On its own this notice supports a levy on your state income tax refund and nothing else. CP71C — The annual statement that you still owe, with the passport warning attached. The plain CP71 is the same reminder without it.Every notice in the library → Not sure it is really from the IRS? →
Sources: IRS — Understanding your CP90 notice · IRS — LT11 notice or Letter 1058 · IRS Appeals — letters and notices offering an appeal opportunity · IRC § 6330. Retrieved 2026-08-28. Where the IRS publishes no day count we say so rather than repeat a number we cannot source — the date printed on your own notice is the one that governs. ClearBasis is tax software, not a tax adviser, and this is information rather than advice.