IRS final notice of intent to levy
CP90 or CP297 Notice? Review Levy Risk Before the Deadline Passes
A CP90 or CP297 notice usually means the IRS says unpaid taxes remain and it intends to levy certain assets. The notice may also explain your right to request a Collection Due Process hearing.
Before the response window narrows, review the notice date, appeal language, tax years, amount due, payment plan status, and whether wages, bank accounts, or federal payments may be at risk.
Not affiliated with the IRS or any state tax agency. No result is guaranteed. Do not submit Social Security numbers, bank information, or tax documents through this site.
Important: CP90 and CP297 can involve appeal rights and levy timing. This page is a private tax-relief intake page, not legal advice and not a government website.
First checks
What to look for on the notice
Find the notice number, date, deadline, tax years, balance due, appeal instructions, and any language about federal payments, wages, bank accounts, or other property. If the letter mentions Form 12153 or a Collection Due Process hearing, treat the date as important.
Also check whether you have missing returns, a defaulted payment plan, new tax balances, or hardship issues. Those facts can affect which response path makes sense.
Have these ready for a callback
- CP90, CP297, or similar final levy notice details
- Notice date and appeal deadline
- Tax years and approximate balance
- Whether payments, wages, or bank accounts are mentioned
- Payment plan, missed payment, or default history
- Any unfiled returns or immediate hardship concerns
Possible review topics
- Whether the notice is giving Collection Due Process hearing rights
- Whether Form 12153 timing needs immediate attention
- Whether a payment plan, reinstatement, or revised payment is realistic
- Whether hardship, filing compliance, or penalty questions apply
- Whether wage levy, bank levy, federal payment levy, or lien issues are already active
Why final notice language matters
The IRS describes CP90 and CP297 as final notices that tell taxpayers about unpaid taxes, proposed levy action, and appeal rights. The IRS also says Form 12153 should be sent to the address on the notice within 30 days from the notice date if you want to appeal the action.
A private review cannot guarantee a levy release, appeal result, payment plan, settlement, or tax reduction. It can help organize the facts before deciding whether deeper tax representation is appropriate.
Avoid these mistakes
Do not let the deadline drift by
Final notice language can be stressful, but rushing without reading the notice can also create problems. Confirm whether a levy is proposed or already active, gather the right facts, and avoid making promises you cannot keep.
For safety, do not send full tax returns, Social Security numbers, bank account numbers, or IRS account transcripts through a general web form.
Common mistakes
- Missing the 30-day appeal language
- Confusing a proposed levy notice with an active levy
- Ignoring unfiled returns or new balances
- Agreeing to an unaffordable payment arrangement
- Waiting until payroll or bank funds are already affected
CP90 / CP297 distinction
Separate this notice from CP504 and ordinary balance mail
CP90 and CP297 belong in the final-notice category. The practical review is more specific than a general balance-due conversation: identify the taxpayer ID, tax periods, form numbers, amount due immediately, and the exact appeal or payment instructions printed on the notice.
These notices may mention seizure of property or rights to property. That can include wages, bank funds, state refunds, federal payments, or other assets depending on the account and notice path. The review should map the asset exposure instead of treating every levy warning as the same problem.
Asset exposure checklist
- Does the notice mention federal payments, state refunds, wages, bank accounts, or other property?
- Are the tax periods individual income tax, business tax, employment tax, or another form type?
- Is there a Form 12153 deadline tied to the notice date?
- Was there a prior CP504, CP501, CP503, or payment-plan default?
- Is there already a lien, active levy, or revenue officer contact?
Review order for CP90 / CP297
- Identify the notice code and date.
- Match every tax period and form number listed.
- Confirm whether the notice offers Collection Due Process rights.
- List the assets or payments the notice says may be levied.
- Decide whether appeal, payment, filing compliance, hardship, or representation questions come first.
Better callback prep
Bring the notice pages that show periods, forms, and appeal instructions
A CP90 or CP297 callback is most productive when the taxpayer can read the notice code, the tax periods, the form type, and the paragraph about hearing rights. Those details help separate a final levy notice from a bank levy, wage levy, or earlier CP504 warning.
If federal payments, state refunds, or business property are mentioned, say that clearly during intake. It changes the urgency and the questions that should be asked first.
FAQ
CP90 and CP297 levy notice questions
Is CP90 or CP297 the same as a levy?
No. CP90 and CP297 are commonly final notices of intent to levy and notices of your right to a hearing. A levy is the collection action that can seize wages, bank funds, federal payments, or other property.
Can I request an appeal?
The IRS says these notices explain how to request a Collection Due Process hearing if you disagree. Follow the instructions and deadline on your notice if you want to preserve appeal rights.
Can this website stop a levy?
No result is guaranteed. This website starts a private review request. A tax professional may call to discuss whether payment, hardship, filing, appeal, or representation questions should be reviewed.