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IRS Notice CP90 and CP297: What It Means, What to Do
Short answer: A CP90 or CP297 tells you the IRS intends to levy certain assets for unpaid taxes and that you have the right to a Collection Due Process hearing. You can ask for that hearing on Form 12153, and the request has a deadline. All State Tax Resolution, led by Sabih Shafi, an Enrolled Agent, helps clients meet that deadline and look for a way to resolve the debt.
Key takeaways
Both notices say the IRS intends to levy certain assets for unpaid taxes and that you have the right to a Collection Due Process (CDP) hearing.
To disagree, request the hearing on Form 12153. For a proposed levy, the IRS counts 30 days from the date of the notice.
The IRS says a CDP hearing lets you appeal the intent to levy and raise other issues with your tax situation.
Both notices point to the passport rules. Seriously delinquent tax debt can lead to a passport being denied or revoked.
A CP297A is a different notice. It says the IRS has already levied.
What CP90 and CP297 are
The IRS describes both notices in nearly the same words. On its CP90 page, it says it intends to levy certain assets for unpaid taxes and is informing you of your right to a CDP hearing. Its CP297 page says the same.
Publication 594 lists the Final Notice of Intent to Levy and Notice of Your Right to a Hearing among the notices that carry CDP rights. It also says the IRS usually seizes property only after sending that notice at least 30 days before the seizure. The CP90 and CP297 describe the same intent to levy and the same hearing right.
Both notices tell you to do the same three things: read the notice, pay what you owe, and request a payment plan if you cannot pay in full.
CP297A is not the same
The IRS has a separate page for CP297A. It says the IRS has already levied your assets, and it still gives you a right to a CDP hearing. The CP297A page explains that you may not be eligible for a pre-levy hearing if you, or a predecessor, already requested an earlier hearing within the last two years.
If your notice says the levy has happened, call the number on it and act the same day.
Why the hearing matters
The IRS says that at a CDP hearing you can appeal the intent to levy and raise other issues with your tax situation. The hearing is held by the IRS Independent Office of Appeals, which is separate from the collection office that sent the notice.
Form 12153 says a timely request prohibits levy action in most cases, and it suspends the 10-year period the IRS has to collect, until Appeals' determination is final. It does not stop the IRS from filing a lien.
How to request the hearing
Complete Form 12153, Request for a Collection Due Process or Equivalent Hearing.
Give your reason. The IRS says it will not honor a request without one. Common reasons include a wish for a payment plan or Offer in Compromise, or a belief you do not owe the tax.
If you want a collection alternative, prepare Form 433-A for individuals or Form 433-B for businesses, unless you meet an exception.
Include a copy of the notice.
Send it as the notice instructs. The IRS says for a CP90 you can submit documents using the Document Upload Tool and the access code printed on your notice. If you cannot use the tool, mail them to the address on the notice.
Keep proof of the date you sent it.
The deadline
IRS Publication 594 says that for proposed levies, the request date is 30 days from the date of the letter. Publication 1660 says the request must be postmarked on or before the 30th day after the date of the levy notice. Read the date on your notice, count forward, and send early.
A phone call does not extend this deadline. Publication 1660 says that calling the IRS to work out a solution does not extend the 30-day period for a written hearing request.
If you miss it, you can still ask for an equivalent hearing within one year of the date of the levy notice. But Form 12153 says an equivalent hearing does not prohibit levy, does not suspend the 10-year collection period, and cannot be taken to court.
The passport risk
The CP90 tells you that you may be prevented from receiving or renewing a U.S. passport. The CP297 points to the same rule. The IRS explains it on its passport page:
A seriously delinquent tax debt is unpaid, legally enforceable federal tax debt, including assessed penalties and interest, totaling more than $66,000. That is the 2026 figure, and it is adjusted yearly.
The IRS must have filed a Notice of Federal Tax Lien and all administrative remedies must have lapsed or been exhausted, or the IRS must have issued a levy.
The IRS certifies the debt to the State Department, which may deny or revoke a passport.
The IRS says debts are not certified in several situations. These include debts being timely paid under an approved installment agreement or an accepted Offer in Compromise, debts where a CDP hearing about a levy was timely requested, and accounts in currently not collectible status. The IRS also says it will not certify someone who has a pending request for an installment agreement or an Offer in Compromise.
If a debt is already certified, the IRS says the certification is reversed when the debt is fully satisfied. If you cannot pay in full, you may qualify for reversal by entering an alternative payment arrangement, such as an installment agreement or an Offer in Compromise. If you have international travel in the next 45 days and an open passport application, the IRS has an expedited process.
If you cannot pay in full
The CP297 says you can apply online for a payment plan. The IRS says you can apply online for a long-term plan if you owe $50,000 or less in combined tax, penalties and interest and have filed all required returns. For a short-term plan of 180 days or less, the limit is less than $100,000.
If you cannot pay anything because of financial hardship, the IRS may place your account in currently not collectible status. The debt is not forgiven, and penalties and interest keep accruing.
After the hearing
Appeals issues a determination. Publication 594 says you have 30 days after the determination to challenge it in U.S. Tax Court. Raise every issue and present every piece of evidence during the Appeals hearing. Publication 1660 warns that you may not be able to raise issues in Tax Court that you did not raise before Appeals.
How we help
I am Sabih Shafi, an IRS Enrolled Agent. We work with clients nationwide and abroad, by phone and video, in English or Spanish. That includes Americans living abroad, for whom a valid passport matters.
Deadline and form: we find the last day to request a hearing and prepare Form 12153.
Financial statement: we prepare Form 433-A or 433-B when you want a payment plan, hardship delay, or Offer in Compromise.
Passport check: we look at whether your debt could be certified and what stops that.
Representation: with a signed Form 2848, the IRS can talk to me instead of you.
A flat fee quoted in writing before work starts.
Frequently Asked Questions
What is the difference between a CP90 and a CP297?
The IRS gives both the same summary: it intends to levy certain assets for unpaid taxes, and you have the right to a CDP hearing. The CP90 page adds the Document Upload Tool for sending documents. Check the notice number and date, then follow its instructions.
Is a CP90 the same as an LT11?
Both tell you the IRS intends to levy and that you have a right to a CDP hearing. The IRS describes the LT11 and Letter 1058 that way, and it describes the CP90 and CP297 the same way. The request works the same way: Form 12153, sent by the 30th day after the date of the notice.
How long do I have to request a hearing after a CP90?
For a proposed levy, the IRS counts 30 days from the date of the notice. Publication 1660 says the request must be postmarked on or before the 30th day after the date of the levy notice.
Can the IRS take my passport because of a CP297?
The notice warns that seriously delinquent tax debt can lead to a passport being denied or revoked. The IRS must first certify the debt to the State Department. Certain debts, such as those under an approved installment agreement, are not certified.
Does a hearing request stop the levy?
In most cases, yes. Form 12153 says a timely request prohibits levy action while Appeals decides. It does not stop the IRS from filing a lien.
Can I request the hearing myself?
Yes. Publication 1660 says you may represent yourself. You can also be represented by a person enrolled to practice before the IRS, who files Form 2848.
General information, not tax advice for your situation.
Related Reading
Talk to an Enrolled Agent
This article is general information, not individual tax advice. If you want to talk through your own IRS or state balance, book a free 20-minute review or call or text us directly.
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