HOLDTM

(310) 598-3759

Serving taxpayers nationwide  •  IRS collection intervention focus  •  Direct case handling

Solutions

CDP Hearing

Collection Due Process Hearing - Challenge IRS Action

A CDP hearing gives you the right to formally challenge collection action before levy or garnishment begins. It's your best negotiation opportunity.

Authority: IRC § 6330. Filing Form 12153 within 30 days of a Final Notice of Intent to Levy freezes levy action. This deadline is absolute — missing it eliminates Tax Court access.

What is a Collection Due Process Hearing?

A CDP hearing is your right to challenge IRS collection action. You can request a hearing from an independent IRS official (Appeals Officer) who will review whether the levy was proper and give you a chance to propose an alternative solution.

  • Stops collection action: Requesting a CDP hearing pauses levy and garnishment immediately
  • Independent review: An Appeals Officer (not the IRS Collections unit) hears your case
  • Challenge the debt:You can argue the debt amount is wrong, you've already paid, or you have a defense
  • Request alternatives: Propose payment plans, settlement, CNC status, or other solutions

How to Request a CDP Hearing

You must file Form 12153 within 30 days of the Final Notice of Intent to Levy (Letter 1058 or LT11). This deadline is absolute — missing it eliminates your right to a CDP hearing and Tax Court access.

Step 1: File Form 12153

Complete IRS Form 12153 "Request for a Collection Due Process or Equivalent Hearing." The form requires:

  • Your name, address, and SSN/EIN
  • The tax periods you are disputing
  • The type of tax (income, employment, etc.)
  • Why you disagree with the proposed action
  • What collection alternative you are requesting (if any)
  • Your signature and date

Step 2: Mail or Hand-Deliver

Send certified mail, return receipt requested, to the IRS Collection unit address. Keep proof of mailing.

Step 3: Wait for Hearing Notice

You'll receive a hearing notice with date and format (phone, in-person, or written). Collection action is paused during this time.

Missed the 30-day deadline? The IRS can proceed with levy action. Only a Collection Appeals Program (CAP) hearing remains available — this is faster but provides no Tax Court access if you disagree with the outcome.

What Happens During Your Hearing

You Can Challenge the Debt

Argue that you don't owe the amount, already paid, or have a legal defense to collection.

Propose Alternatives

Request payment plan, settlement offer, CNC status, or prove levy causes undue hardship.

Present Your Case

Explain your situation clearly. Bring documents supporting your position (pay stubs, bills, bank statements, etc.).

Appeals Officer Decides

Officer will rule whether collection can proceed or approve your alternative solution.

Request Your CDP Hearing Now

  1. 1

    Act Within 30 Days

    Count 30 days from the date on your CP504/LT11. After 30 days, you lose hearing rights.

  2. 2

    Write Your Request

    Draft a letter requesting CDP hearing. Include all required information. Use certified mail.

  3. 3

    Consider Tax Professional

    An attorney or CPA can request hearing on your behalf and dramatically improve your chances of favorable outcome.

  4. 4

    Prepare Your Case

    Gather documents, write down your arguments, and prepare to explain your situation to the Appeals Officer.

Need Immediate Help?

Our tax professionals can contact the IRS today and request a hold on collections while we review your situation.

Request a Hold Now

No obligation. We will review your case and contact you.

Call (310) 598-3759

IRS Notices

Relief Options

Levies & Garnishment

Resources