Collection Due Process Hearing
A request for a Collection Due Process Hearing is an opportunity for you to contest the fairness of the IRS's action and whether the IRS collection activity is appropriate. A formal request is made to the IRS Appeals office for a review of the appropriateness of IRS collection activity and whether your due process rights have been afforded. You can fight the IRS.
A CDP hearing can be helpful to the client in contesting and preventing inappropriate IRS collection activity. The IRS Appeals Office is separate from the IRS Collection Division. ou are entitled to a CDP Hearing if you have received one of the following notices:
- Notice of Federal Tax Lien
- Notice of Intent to Levy
- Notice of Jeopardy Levy and Right of Appeal
- Notice of Levy on Your State Tax Refund
Note: Time is of the essence. You have 30 days to request a hearing to preserve your right to go to Court. If your request is not received within 30 days, you are still entitled to an Appeals hearing. However, if you miss the deadline and later disagree with the Appeals determination, you have given up your right to go to Court.
Closely related is another form of appeal called the Collection Appeals Program. This is somewhat different, and is available:
- Before or after the IRS files a Notice of Federal Tax Lien
- Before or after the IRS levies or seizes your property
- Termination of an installment agreement
- Rejection of an installment agreement
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