CP90 Response
A final notice about levying federal payments like Social Security. Upload it and get a response letter in 60 seconds for $19.
12,400+ notices analyzed
A CP90 is a final notice of intent to levy that focuses on federal payments. That includes Social Security benefits, federal retirement payments, and federal contractor payments.
Like other final notices, it carries the right to request a Collection Due Process hearing within a window printed on the notice.
The notice lists the balance by period, states what the IRS may take, and encloses the hearing request form. It is usually sent by certified mail.
[Your Name], Taxpayer
[City, State]
[Date]
Internal Revenue Service
Correspondence Unit
RE: Collection Due Process Hearing Request, Notice CP90, Final Notice of Intent to Levy
To Whom It May Concern:
Pursuant to IRC Section 6330, I am requesting a Collection Due Process hearing in response to Notice CP90 dated [Date] regarding tax periods [Years].
1. Financial circumstances. Enclosed is documentation of monthly income and allowable living expenses relevant to the collection alternatives available in this matter.
2. Requested consideration. I am asking that the case be reviewed for an installment agreement or other collection alternative in place of levy action.
Sample only. Your letter is drafted from your specific notice.
Upload your CP90 including the page listing the hearing deadline and the balance by period.
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Send your response through the IRS secure portal or by certified mail.
It is a final notice of intent to levy that specifically covers federal payments such as Social Security and federal retirement benefits, along with other assets.
The hearing request window is printed on the notice and is typically 30 days from the notice date.
After the window closes, the IRS can generally proceed with levy action against the payments described, and the hearing right tied to that notice lapses.
Yes. The response is a hearing request form plus a written statement of the issues. Our tool drafts that statement from your notice.
It is a final notice, which places it at the end of the collection sequence, and it involves income many households rely on monthly.
CP91 is narrower. It addresses a levy of up to 15 percent of Social Security benefits, while CP90 covers federal payments and other assets more broadly.
Final notice covering a levy of up to 15 percent of Social Security benefits.
Read the CP91 page →Final notice of intent to levy, with Collection Due Process hearing rights.
Read the LT11 page →Final notice of intent to levy, hand-assigned to a Revenue Officer.
Read the Letter 1058 page →Or start from the hub: every IRS notice, explained in plain English.