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Understanding Your CP90C Notice

We levied your assets for unpaid taxes. You have the right to a Collection Due Process hearing.


What you need to do

  • Read your notice carefully ― it explains our actions.
  • Pay what you owe.
  • Request a payment plan if you can’t pay the full amount you owe.

You may want to...

  • Learn how to request a payment plan.
  • Learn how to submit an Offer in Compromise.
  • Fill out and send us a Form 2848, Power of Attorney and Declaration of Representative, to allow someone (such as an accountant) to contact us on your behalf.

Answers to Common Questions

What should I do if I disagree with the notice?
Request a Collection Due Process hearing on Form 12153, Request for a Collection Due Process or Equivalent Hearing.

Why should I request a Collection Due Process hearing?
You can appeal the levy and other disagreements you have at a Collection Due Process hearing.

Why didn't you tell me about my rights before you levied me?
Federal contractors do not have the right to a pre-levy hearing. We've already sent you several notices about the amount you owe.

What happens if I can't pay what I owe?
You can request a payment plan if you can't pay the full amount you owe. Call us at the toll-free number on the top right corner of your notice to talk about payment options or learn more about them here.

Page Last Reviewed or Updated: 10-Feb-2015

How to get help

  • Call the 1-800, 1-866 or 1-888 number listed on the top right corner of your notice.
  • Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
  • See if you qualify for help from a Low Income Taxpayer Clinic.