Federal vendor payments
Payments owed to a business or individual for goods or services provided to the federal government may be subject to the program.
IRS Notice CP90 • Federal Payment Levy Warning
Received an IRS CP90 notice?
CP90 is a final notice that the IRS intends to levy certain federal payments because overdue taxes remain unpaid. It also gives notice of your right to request a Collection Due Process hearing.
The hearing deadline is critical. Calling the IRS or booking a professional call does not, by itself, file a hearing request.
There is no fee to book the call. No documents are required when booking. Have every page and enclosure from CP90 available during your call.
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Baytown-Based
Virtual Nationwide Service
What CP90 Means
The IRS may send a levy through the federal payment system
CP90 generally follows earlier balance-due notices. If the IRS does not hear from you within 30 days from the date of the final notice, it may electronically transmit a levy through the Federal Payment Levy Program.
A levy is a legal seizure of property. It is different from a federal tax lien, which is a legal claim against property.
Federal Payments At Risk
CP90 can affect payments issued by the federal government
Certain federal benefits
Some federal benefit payments may be continuously levied. The amount and exclusions depend on the payment type and applicable law.
Other eligible payments
Federal employee travel advances or reimbursements and certain other payments processed through the program may be affected.
Read CP90 carefully to identify the payment source and tax periods involved. Not every federal payment is included, and statutory exclusions may apply.
Collection Due Process
What a timely hearing request may provide
Independent Appeals review
The IRS Independent Office of Appeals reviews the proposed collection action and issues a determination.
Collection alternatives
The taxpayer may propose an installment agreement, offer in compromise, currently not collectible status, or another available alternative.
Collection issues
The taxpayer may raise appropriate challenges involving payment application, procedural compliance, or whether the proposed action balances collection needs with intrusiveness.
Liability challenge in limited cases
The underlying liability may generally be challenged only when the taxpayer did not receive a statutory notice of deficiency and otherwise had no prior opportunity to dispute it.
Levy suspension
A timely request generally suspends levy action for the listed periods while the CDP matter is pending, subject to statutory exceptions.
Tax Court review
A timely CDP request may preserve the right to seek U.S. Tax Court review after Appeals issues its determination.
What To Do
Protect the deadline and prepare the right request
Confirm every listed period
Identify each tax year, form, and balance covered by CP90. A hearing request should clearly identify the periods being appealed.
Choose the issues carefully
State the collection alternative or dispute being raised and explain why the proposed levy should not proceed.
Preserve timely filing proof
Use the address or fax number shown on CP90. Keep certified-mail proof, fax confirmation, or another reliable filing record.
Records To Review
Have these available for the call
- Every page and enclosure from CP90
- Earlier CP14, CP501, CP503, and CP504 notices
- Records identifying affected federal payments
- Filed returns for all listed periods
- Payment and installment-agreement records
- Recent account transcripts, if available
- Collection financial information
- Prior audit, deficiency, or appeal notices
- Proof of any earlier IRS response
If The Deadline Was Missed
An Equivalent Hearing is not identical to CDP
Equivalent Hearing
A late request may generally be treated as an Equivalent Hearing if submitted within one year from the date of the levy notice.
Important limitation
An Equivalent Hearing generally does not suspend levy action and does not provide the same right to petition the U.S. Tax Court if the taxpayer disagrees with Appeals.
Frequently Asked Questions
IRS CP90 questions
Is CP90 more serious than CP504?
Yes. CP90 is a final notice tied to a proposed levy of certain federal payments and generally provides the right to request a Collection Due Process hearing.
Is calling the IRS enough?
No. A telephone call does not substitute for a timely written CDP request when a hearing is needed.
Do I use Form 12153?
Form 12153 is commonly used. Follow CP90 instructions and identify the tax periods, collection issues, and requested alternative.
Can I dispute the tax amount?
Only in limited circumstances, including when there was no prior opportunity to dispute the underlying liability.
Is there a fee to book?
No. There is no fee to book the call. Professional work requires a separate written engagement.
Can TaxDecoders represent me?
Representation may be offered after the notice, deadlines, account history, compliance status, finances, and hearing issues are reviewed.
Verified Resources
Official IRS information
This page was reviewed on July 28, 2026. Always follow the dates and instructions printed on your actual notice.
Understanding CP90
CDP hearing request
Federal Payment Levy Program
CP90 includes a time-sensitive hearing right.
Book a call with TaxDecoders. Have the complete notice and the exact hearing deadline available during the call.
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