Collection Due Process (CDP) Hearing Request

A Collection Due Process (CDP) Hearing Request is a document filed with the IRS to appeal certain collection actions. Key points include:

1. Used to challenge IRS notices of:

   – Federal Tax Lien filing

   – Intent to Levy

2. Must be filed within 30 days of receiving the notice

3. Temporarily halts collection activities

4. Allows taxpayers to propose alternative payment methods

5. Can address the underlying tax liability in some cases

6. Provides an opportunity for independent review by the Office of Appeals

This request gives taxpayers a chance to dispute IRS collection actions and explore resolution options. It’s a crucial step in protecting your rights and potentially finding a more manageable solution to tax debts. The hearing can be conducted in person, by phone, or through correspondence. If dissatisfied with the outcome, taxpayers may have the right to seek judicial review in Tax Court. It’s advisable to seek professional tax advice when considering this option.