How to request a Collection Due Process hearing

Before you start

A Collection Due Process hearing, or CDP hearing, is your chance to have the Independent Office of Appeals review certain collection actions before or soon after they happen. It applies to specific notices: a notice of federal tax lien filing, a final notice of intent to levy, and a few others. Not every collection letter qualifies, so confirm your notice names hearing rights.

The deadline is the number that matters most. The IRS has described the levy request period differently across its materials, as running from the notice date in some places and from receipt in others, so rely on the date printed on your own notice and treat it as firm. Statute-based timing for a levy hearing is 30 days, and a lien notice also gives 30 days.

What a hearing can cover

Appeals considers collection alternatives such as a payment plan or an offer, and it can look at the underlying liability only if you did not have an earlier chance to dispute it. A timely request generally stops levy action and suspends the collection time limit until the decision is final.

One hearing is held per tax period. If a lien and a levy involve the same period, the lien procedure is coordinated with the levy procedure.

Late requests: the equivalent hearing

If you miss the deadline, you may still ask for an equivalent hearing. The IRS FAQ says that request must come within a year of the levy notice, or within a year plus a short additional period after a lien is filed. An equivalent hearing is a different procedure from a timely CDP hearing, so read the FAQ for what it does and does not provide.

Common snags

People often send Form 12153 to the payment address. The form goes to the hearing address on the CDP notice. Others leave the reason line blank, but the IRS requires a reason. A third problem is asking for a payment plan without the financial statements Appeals needs; if you propose an alternative, expect to attach Form 433-A or 433-B, whichever fits.

If Appeals issues a determination, you may petition the Tax Court within 30 days of that determination. The Tax Court is independent of the IRS, and the 30-day window is set by statute. IRS Audit Defense Pro is software that helps you organize your facts and draft a response letter you review and send yourself. It is not a law firm, CPA or enrolled agent, and it gives no legal or tax advice.

Step by step

1. Find your CDP notice and its dateIdentify the notice that mentions your right to a hearing. Note the date on it, the deadline it states, the tax periods covered and the hearing address.
2. Decide what you want Appeals to considerCommon reasons include proposing a payment plan, questioning whether the lien or levy is appropriate, or disputing the amount when you had no earlier chance to do so. Write them in plain sentences.
3. Download and complete Form 12153Use the current version from the IRS site. Enter your information, the notice type and the periods, and give your reason for the hearing. The reason is required.
4. Attach what appliesInclude a copy of the notice. If you are proposing an alternative, attach the financial statement the IRS asks for. If you are seeking innocent spouse relief, attach Form 8857. If a representative signs for you, attach Form 2848.
5. Mail to the hearing address, not the payment addressUse the address named for hearing requests on the CDP notice. Send by certified mail or another method with a receipt, and mail it early enough that a late postmark cannot cause a problem.
6. Keep proof and a full copyFile the receipt with a copy of everything you sent. Note the date.
7. Prepare for the Appeals contactAppeals will contact you to schedule a conference. Have your financial information and any payment proposal ready.
8. Review the determinationRead the written determination when it arrives and note the date. If you disagree, the Tax Court petition period is short, so act promptly.

Frequently asked questions

Sources

• IRS: Collection Due Process FAQs
• IRS Form 12153
• 26 U.S.C. 6330
• 26 U.S.C. 6320
• IRS Publication 1660

Related guides

• You received notice of a federal tax lienA federal tax lien is the government's legal claim against your property for unpaid tax, and a Notice of Federal Tax Lien is the public filing that tells creditors about it.
• If the IRS has levied your bank accountAn IRS bank levy is a legal seizure of money in your account to pay a tax debt.
• Part of your paycheck is going to the IRS: what that meansPeople often say wage garnishment for what the IRS calls a wage levy.
• What to do when you owe the IRS and can't pay it allIf you owe the IRS and cannot pay in full, file on time anyway, pay what you can, and contact the IRS about a payment plan, a pause in collection if you cannot cover basic living costs, or in some cases an offer in compromise.
• How to set up an IRS payment planIf you cannot pay in full, the IRS offers short-term and long-term monthly payment plans.
• Innocent spouse relief for a joint-return tax billInnocent spouse relief lets you ask the IRS to relieve you of tax a spouse or former spouse caused on a joint return.