Understanding Your CP90C Notice

What this notice is about

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


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 (PDF).

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 payment plans.

Printable samples of this notice (PDF)

Need Help?

  • You can authorize someone to contact the IRS on your behalf.
  • See if you qualify for help from a Low Income Taxpayer Clinic.
  • If you can’t find what you need online, you can call the IRS at the 800, 866, or 888 number listed on the notice.