If you’ve received an IRS CP90 Notice, it means the IRS is preparing to levy your Social Security benefits due to unpaid back taxes

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This notice is a Final Notice of Intent to Levy, and it gives you just 30 days to respond before the IRS starts taking money directly from your monthly benefits through the Federal Payment Levy Program (FPLP).

Here’s what CP90 means, what happens if you ignore it, and how Summit Tax Relief helps Oklahoma taxpayers protect their income.

What Is IRS CP90?

CP90 is a Final Notice of Intent to Levy and Notice of Your Right to a Hearing.

It’s typically sent to individuals who:

• Owe IRS back taxes
• Are receiving Social Security income (SSA or SSDI)
• Have not responded to earlier notices like CP504 or CP14

This is your last opportunity to stop the IRS from garnishing your Social Security.

What Happens If You Ignore CP90?

If you do nothing within 30 days:

• The IRS will automatically begin levying 15% of your Social Security benefits via the FPLP
• The levy will continue every month until the balance is resolved
• You may also face additional enforcement actions (liens, refund offsets, etc.)

What to Do Within the 30-Day Window

You can:

• Request a Collection Due Process (CDP) Hearing (Form 12153)
• Submit a resolution such as an Installment Agreement, Offer in Compromise, or CNC status
• Stop enforcement before it begins

What If the Levy Has Already Started?

If you're outside the 30-day window:

• You may still qualify for an Equivalent Hearing (though it won’t stop enforcement)
• We may be able to pause the levy by negotiating a resolution or proving financial hardship
• Acting fast is critical — even partial relief can make a major difference

Does the IRS Levy SSDI and SSI?

• SSI (Supplemental Security Income) is not subject to IRS levy
• SSDI (Social Security Disability Insurance) is technically subject to levy, but the IRS has an internal policy of generally not enforcing SSDI levies
• We’ll help you determine which benefit you receive and whether it’s at risk

Why Work With Summit Tax Relief?

• Based in Oklahoma
• CPA-led firm specializing in $25,000+ IRS and OTC tax debt
• Fast action — we file POA, speak with the IRS, and build a defense plan
• Flat-fee pricing — no surprise bills

Internal Links:

• LT11 Notice from the IRS – What Oklahoma Taxpayers Need to Know
• IRS Bank Levy in Oklahoma: What You Need to Know
• Offer in Compromise: How It Works for Oklahoma Taxpayers

Get Help Now

The IRS can take 15% of your Social Security — every month — unless you act.

Call Summit Tax Relief at (833) 477-4911
Schedule Your Free Strategy Call

FAQ

Q: Can the IRS levy my Social Security?
A: Yes. They can levy 15% of your SSA or SSDI benefits under the FPLP — unless you respond to the CP90 notice in time.

Q: Is SSDI safe from levy?
A: It’s technically subject to levy, but the IRS generally does not pursue SSDI levies under current internal policy.

Q: Is SSI safe from levy?
A: Yes — SSI is exempt from IRS levy enforcement.

📣 About the Author

Marc Boulanger, CPA is the founder of Summit Tax Relief LLC, based in Oklahoma City, OK.

With over a decade of experience helping individuals and businesses resolve serious IRS and State tax issues, Marc specializes in tax resolution strategies including Offers in Compromise, wage garnishment relief, and back tax compliance.

He is licensed as a Certified Public Accountant in both Oklahoma and California, and has a proven track record of helping clients settle complex tax debts and regain financial stability.

📍 Learn more at www.summittaxrelief.com or call (833) 477-4911.