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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.

Request a CDP hearing within 30 days of CP504/LT11 to pause collection and explore settlement options.

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 request a CDP hearing in writing within 30 days of receiving CP504, LT11, or final notice. This is critical—missing this deadline eliminates your right to a hearing.

Step 1: Send Written Request

Write a letter to the IRS Collections address on your notice requesting a "Collection Due Process Hearing." Include:

  • Your name, address, and SSN/EIN
  • Your case number from the notice
  • Statement: "I request a Collection Due Process Hearing"
  • Brief reason: dispute debt, financial hardship, want to negotiate payment, etc.
  • 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.

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