CP90 is typically used for individual income tax balances; LT11 and Letter 1058 serve the same function in other collection streams.
Why it matters: it is the last notice before wages or accounts can be levied. See Collection Due Process hearing.
Notice CP90
Notice CP90 is a final notice of intent to levy and notice of your right to a hearing, sent for unpaid balances, and like Letter 1058 it starts the 30-day window to request a Collection Due Process hearing before the IRS can levy.
Where this comes up in our work
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Audits, penalties, collections, criminal exposure, and Tax Court, handled by attorneys who do this every day.
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Definitions are general information, not legal advice, and may not reflect the most recent changes in law.
