IRS CP90 / CP297 Notice: Final Notice — Intent to Levy Federal Payments
A CP90 is a final notice that the IRS intends to levy your federal payments — including Social Security benefits — and like the LT11, it starts a strict 30-day window to request a Collection Due Process hearing.
Deadline calculator
The CP90 / CP297 clock runs from the date printed on the notice — not the day you opened it.
Estimate only, based on the standard 30-day CP90 / CP297 window. Your notice controls — always use the specific date printed on it.
What a CP90 / CP297 actually means
CP90 targets federal payment streams: Social Security benefits (up to 15% through the Federal Payment Levy Program), federal salaries, and contractor payments. Retirees on fixed incomes are the most common recipients.
The same CDP appeal rights apply as with an LT11: a timely Form 12153 generally pauses levy action and gets your case in front of appeals, where hardship status or a payment plan can protect your benefits.
What to do, step by step
- 1Act within the 30-day window — file Form 12153 to preserve appeal rights and pause levies.
- 2If the levy would cause hardship (it often does on fixed incomes), document income and essential expenses — Currently Not Collectible status stops collection entirely.
- 3Consider an installment agreement or Offer in Compromise as the settlement path.
- 4Get help: benefit levies are very winnable cases when handled inside the window.
Common questions
Can the IRS really garnish Social Security?+
Yes — up to 15% of monthly benefits through the Federal Payment Levy Program, after a CP90/CP297 final notice. Hardship (CNC) status or a payment plan prevents or releases it.
Received a CP90 / CP297? Get it handled.
Talk to a tax specialist about your notice — free, no pressure, no judgment.