Tax Relief AnswersIRS Notices CP90 and CP297
The short answer
CP90 and CP297 are final levy notices with Collection Due Process (CDP) rights. The IRS page for each says it intends "to levy certain assets for unpaid taxes" and informs you of your right to a CDP hearing, requested on Form 12153. Under 26 U.S.C. 6330 the IRS must give this notice at least 30 days before the first levy, and the 30-day window to ask for the hearing starts with the notice. Sources: IRS, Understanding your CP90 notice, IRS, Understanding your CP297 notice, 26 U.S.C. 6330.
What the notices mean
| Item | What the IRS and the law say |
|---|---|
| What they are | Notice of intent to levy "certain assets" plus notice of your right to a Collection Due Process hearing |
| CP90 versus CP297 | Both IRS pages describe the same rights and the same form; check the number in the right corner of yours |
| How to request the hearing | Form 12153; the CP90 page says to submit documents with the Document Upload Tool using the access code on the notice, or mail them to the address on the notice |
| Deadline | 30 days: the law requires the notice not less than 30 days before the first levy and gives you that 30-day period to request a hearing (26 U.S.C. 6330(a)) |
| Federal payments | The IRS Federal Payment Levy Program sends CP90 or CP297 when a federal payment due to you (such as certain Social Security benefits, federal retirement or military retirement) matches an unpaid account, if another final notice has not already been sent |
| Levy amount | Up to 15% of each such payment, continuing until the debt is paid or other arrangements are made; up to 100% for federal contractor and Medicare provider payments (26 U.S.C. 6331(h)) |
| Passport | The CP90 page warns you may be prevented from receiving or renewing a passport if you owe seriously delinquent tax debt |
| Pages reviewed | CP90 November 6, 2025; CP297 November 21, 2025 |
These notices do the same legal job as LT11 and Letter 1058: they are the Notice of Intent to Levy and Your Right to a Hearing that the IRS CDP FAQ says must come before any levy on wages or bank accounts. A CP504 does not give these rights; a CP90 or CP297 does. The IRS Federal Payment Levy Program page says that if the IRS does not hear from you within 30 days from the date of the final notice, it sends the levy electronically to the Treasury's Bureau of the Fiscal Service. The 15% figure comes from 26 U.S.C. 6331(h), which covers federal payments whose eligibility is not based on the payee's income or assets.
What to do
- Note the date on the notice and count 30 days.
- Pay what you can now, or apply for a payment plan; the CP90 page lists payment plans and the Offer in Compromise as options.
- If you want the hearing, complete Form 12153: check the levy box, state your reason and your proposed alternative, and attach a copy of the notice.
- Submit it through the Document Upload Tool with the access code on your notice, or by mail to the address on the notice, within the 30 days. Keep proof of the date.
- If you live on Social Security or another federal payment, say so on the form; a hardship claim needs Form 433-A with your income and expenses.
- If you missed the 30 days, file anyway and check the equivalent hearing box (one year from the notice date).
What these notices do not mean
- They do not mean the levy has started. The law gives you 30 days first, and a timely hearing request stops levy action in most cases while Appeals reviews the case (Form 12153 instructions).
- They do not replace a CP504. You may receive CP90 or CP297 after a CP504, or after other notices.
- They do not end your right to dispute the balance if you never had a prior chance to do so; raise it on Form 12153.
- They do not mean you must pay in full. The CP90 page itself lists payment plans and the Offer in Compromise.
If you receive federal benefits and little else, a Low Income Taxpayer Clinic can file Form 12153 and ask for hardship status for free if you qualify.
FAQ
What is the difference between CP90 and CP297?
The IRS pages describe both the same way: intent to levy certain assets with a right to a Collection Due Process hearing on Form 12153.
How long do I have?
30 days. 26 U.S.C. 6330 requires the notice at least 30 days before the first levy and gives you that period to request a hearing.
Can the IRS levy Social Security?
Yes, certain Social Security benefits are on the IRS list of federal payments it can levy. For those benefits, a continuing levy takes up to 15% of each payment under 26 U.S.C. 6331(h).
Is CP90 the same as LT11?
They serve the same purpose: the final notice with Collection Due Process rights before a levy. The number differs; the rights and the 30-day window are the same.