The CP 90 notice is the “Final Notice of Intent to Levy and Notice of Right to a Hearing”, very similar to the CP 504 notice.
The reason why this notice is issued is to let the recipient know about the amount that he or she still owes to the IRS, that they intend to levy assets to collect it, and that they have a right to a hearing. Generally, the IRS will send another notice before the CP 90, to remind the tax payer of the outstanding amount and to ask him or her to make the payment. When the previous notice is disregarded and the amount is unpaid, then the Service will send this notice.
As the CP 90 notice says, they will levy and you have the right to a hearing. Please see the information on this site under CP 504. You have 30 days to appeal the notice of levy. The appeal is to stop the levy, not to dispute the tax. You can appeal a lien separately as a lien appeal. You can appeal another collection action with a specific appeal for that. Levys create hardships. Your grounds for appeal may center around showing the IRS that there is a better way for them to collect the tax. Of course working with the revenue officer on a solution will stop any levy. The collection manager, the taxpayer advocate, options are available to you before you resort to an appeal. I’ve had cases where my client started the appeals process; only to find out they didn’t understand what they were appealing exactly, so the appeal was lost. What a waste of time and money! Match your appeals properly. Call us at 713-774-4467 and we will help you with your collection matter.
The CP 90 notice will not just remind you of the amount that is due and that the Service plans to levy on your assets, they may also let you know which assets they are planning to levy on. The CP 90 notice will also inform you the measures that you can take to prevent the Service from levying on your assets. Of course that’s there take on it. I have mine!
They will give you 30 days time to take action and if you fail to take any action then the levy can happen at any time.
Some other documents that you may find with the CP 90 notice are:
- Publication 1660
- Publication 594
- Form 12153
The assets that they may levy on are salary, SSA benefits, contractor/vendor payments, employee travel advances, retirement benefits, etc. If you have already taken necessary actions to pay the balance that is due, but you still received the CP 90 notice, then you will need to make sure you are in a binding agreement. Do you know what constitutes a binding agreement? We do.
- If you are considering hiring us, call Joe Mastriano, CPA 713-774-4467.
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