What is the Treasury Offset Program?

The Treasury Offset Program (TOP) is a federal program that intercepts certain payments — primarily federal and state tax refunds, but also federal salary, retirement, and contractor payments — to satisfy delinquent debts owed to federal and state agencies. When the IRS participates in TOP on your account, your state tax refund is redirected to the IRS instead of being sent to you. Other federal payments that may be offset include federal employee salaries, federal retirement annuities, and certain federal contractor payments.

Does CP90 give me CDP hearing rights?

Yes. The CP90 — unlike the CP504, which is a pre-CDP final notice — provides your formal 30-day Collection Due Process hearing rights under IRC § 6330. You must file Form 12153 within 30 calendar days of the CP90 date to request a CDP hearing, which suspends levy action while the hearing is pending. If you miss the deadline, you lose CDP hearing protection and the IRS can proceed with levy (including refund offsets) without further notice.

State tax refund check with IRS notice on document

Final Notice — Refund Levy & CDP Rights

IRS CP90: Final Intent to Levy — Refund & Payments

Q: What is IRS Notice CP90?

IRS Notice CP90 — formally titled 'Final Notice of Intent to Levy and Notice of Your Right to a Hearing' — is the final collection notice specific to levy of your state tax refund through the Treasury Offset Program (TOP). The CP90 provides your 30-day Collection Due Process (CDP) hearing rights and warns that the IRS intends to seize your state tax refunds and certain other federal payments. While the CP90 targets refund offsets specifically, it signals that the IRS is in active enforcement mode — broader levies on bank accounts and wages typically follow if the debt remains unresolved.

The CP90 is the final notice before the IRS seizes your state tax refund and certain federal payments through the Treasury Offset Program. You have 30 days to request a CDP hearing. This notice is your formal CDP trigger — do not ignore it.

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Get Free CP90 Help

Get Your Free Tax Relief Review

A specialist will review your case and outline your options — completely free.

What Is IRS Notice CP90?

IRS Notice CP90 is the final collection notice specific to the levy of your state tax refund and certain federal payments through the Treasury Offset Program (TOP). Unlike the CP504 (which is a general intent-to-levy warning that does not trigger CDP hearing rights), the CP90 provides your formal 30-day Collection Due Process hearing rights — meaning you must file Form 12153 within 30 calendar days to challenge the levy and preserve your rights.

The Treasury Offset Program allows the IRS to intercept your state tax refunds, federal income tax refunds, and certain other federal payments (such as federal salary, retirement annuities, and contractor payments) to satisfy your delinquent tax debt. A CP90 means the IRS has already moved your case into active enforcement — refund offsets are typically the first levy action, with bank levies and wage garnishments often following if the debt remains unresolved.

CP504 vs. CP90 — Understanding the Difference

Aspect	CP504	CP90
CDP Hearing Rights?	No — CP504 does not provide CDP rights	Yes — 30-day CDP hearing deadline
What It Targets	General warning — all assets at risk	Specifically targets state tax refund & federal payments (TOP)
Sequence Position	Fourth in standard collection sequence	Final notice for refund/payment offset specifically
Response	Pay, set up IA, or submit OIC — no CDP filing required	File Form 12153 within 30 days to request CDP hearing
If Ignored	Advances to LT11/Letter 1058 (with CDP rights)	IRS seizes state refunds and federal payments immediately

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