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Issue 38667

CP90 Notice

Project Statement: To provide clarity, completeness and content-specific guidance as it pertains to IRS CP90 Federal Payment Levy Program (FPLP)/Final Notice of Intent to Levy.

Goal Statement: Update the current CP90 Notice to reflect the payment options found on www.irs.gov/payments.

TAP RECOMMENDATION

Please refer to Page 2 of the CP90 Notice.

The current text includes the following:

• If you can’t pay the amount due, pay as much as you can now and make payment arrangements that allow you to pay off the rest over time. Visit www.irs.gov/payments for more information about:

? Installment and payment agreements—download required forms or save time and money by applying online if you qualify Automatic deductions from your
? bank account
? Payroll deductions
? Credit card payments

Our recommended changes and additions are shown below in bold type:

• If you cannot pay the full amount due, pay as much as you can now and make payment arrangements that allow you to pay off the rest over time. Visit www.irs.gov/payments for more information about:

? Installment and payment agreements—download required forms or save time and money by applying online if you qualify
? Automatic deductions from your bank account
? Payroll deductions
? Credit card payments
? Requests to temporarily delay the collection process

IRS Action:Considered

The recommendation is under consideration. Automated Programs is responsible for the following automated levy collection due process notices in addition to the CP 90; CP 90C, 77, 92, 177, 242, 297, 297A & 297C. Each of these notices carry the same verbiage involving the taxpayer’s payment options. These notices also mirror the language on other CDP notices (e.g. LT11/1058). We would like to discuss the recommended change with the other owners of CDP notices so that the change could potentially be made to all the CDP notices. We would also need to have the recommendation reviewed by Office of Taxpayer Correspondence and IRS Counsel.

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2020 TAP Annual Report

The 2020 TAP Annual Report highlights our key recommendations to improve IRS customer service and summarizes our key accomplishments and activities, including the 237 recommendations submitted to the IRS in 2020.

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