Understanding Your CP90C Notice
We levied you 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.
- Make a payment plan if you can’t pay the full amount you owe.
You may want to...
- Download copies of the following materials (if they weren’t included with your notice):
- Call 1-800-TAX-FORM (1-800-829-3676) to order forms and publications.
- Learn more about how to make a payment plan.
- Learn more about 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.
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.
How do I request a Collection Due Process hearing?
Complete and send us a Form 12153, Request for a Collection Due Process or Equivalent 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.
How can I make a payment plan?
Call us at the toll free number on the top right corner of your notice to talk about payment plans or learn more about them here.
Tips for next year
Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions that you may qualify for. In many cases you can file for free. Learn more about how to file electronically.
Understanding your notice
Reading your notice
Your notice may look different from the sample because the information contained in your notice is tailored to your situation.
Notice CP90C, Page 1
Notice CP90C, Page 2
Notice CP90C, Page 3
Notice CP90C, Page 4
Notice CP90C, Page 5
Printable samples of this notice (PDF)
Tax publications you may find useful
- Form 12153, Request for a Collection Due Process or Equivalent Hearing
- Publication 594, The IRS Collection Process
- Notice 746, Information About Your Notice, Penalty and Interest
- Form 9465, Installment Agreement Request
- Form 656 Booklet, Offer in Compromise
- Find a copy of any necessary tax forms and instructions
How to get help
Calling the 1-800 number listed on the top right corner of your notice is the fastest way to get your questions answered.
You can also authorize someone (such as an accountant) to contact the IRS on your behalf using this Power of Attorney and Declaration of Representative (Form 2848).
Or you may qualify for help from a Low Income Taxpayer Clinic.
