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How to request a CDP with the Office of Appeals

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How to request a CDP with the Office of Appeals

Complete Form 12153, Request for a Collection Due Process or Equivalent Hearing, or other written request with the same information and send it to the address shown on your lien or levy notice. You must identify your alternatives to, or your reasons for disagreeing with, the lien filing or the levy action.

Alternatives or reasons for disagreeing may include:

  • Collection alternatives such as installment agreement or offer in compromise.
  • Subordination or discharge of lien.
  • Withdrawal of Notice of Federal Tax Lien.
  • Appropriate spousal defenses.
  • The existence or amount of the tax, but only if you did not receive a notice of deficiency or did not otherwise have an opportunity to dispute the tax liability

You are entitled to only one hearing relating to a lien notice and one hearing relating to a levy notice, for each taxable period. In general, the IRS will deny a hearing request that makes arguments identified by the IRS as frivolous or that is made to delay collection.

To preserve your right to go to court, you must request a CDP hearing within the time period provided by law. Your request for a CDP hearing must be sent to the address on the lien or levy notice and postmarked on or before the date shown in the lien notice or on or before the 30th day after the date of the levy notice.

Your hearing will consist of an in-person or telephone conference and one or more written or oral communications.

Normally, there will be no levy action during the period you have to request a hearing from a lien notice and during the CDP hearing.

At the conclusion of the CDP hearing, Appeals will issue a determination letter. If you don’t agree with Appeals’ determination, you may request judicial review of the determination by petitioning the United States Tax Court on or before the 30th day after the date of Appeals’ determination.