What this letter means
A CP90 is a final notice before the IRS takes part of a federal payment to pay a tax debt. They use the Federal Payment Levy Program for this. It’s a computer system that matches tax debts with money the federal government pays out.
That money can include:
- Social Security retirement or survivor benefits
- Federal pensions and military retirement
- Some federal paychecks
- Payments to federal contractors and vendors, including Medicare providers
In most cases, the IRS takes 15% of each payment. Some contractor payments can be taken in full. Once it starts, it keeps going with every payment until the debt is paid or resolved. The letter may also warn that a big tax debt can block your passport.
How urgent is it?
Very. A CP90 is the IRS’s notice of your right to a Collection Due Process hearing. That’s an appeal with a separate IRS office. You have 30 days from the date on the letter to ask for one, on Form 12153.
If you ask in time, the IRS generally has to wait while your appeal is open. If you don’t, the money can be taken from your payments in the weeks that follow.
Calling Social Security or the agency that pays you won’t help. They can’t stop it. Only the IRS can.
What we do
We protect the deadline. We file the hearing request on time and keep proof it was sent.
We check the amount. Don’t assume the amount is right. If the bill is built on IRS guesses or penalties that should come off, we work to fix that first.
We fight to stop or limit it. If losing part of your check would leave you short on basic bills, the IRS may pause collection. A payment plan you can keep, or settling for less, may also stop the program. We push for the best result the law allows.