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. Allows taxpayers to dispute proposed or actual tax collection actions

2. Must be filed within 30 days of receiving a CDP notice

3. Triggers a temporary halt on collection activities

4. Provides opportunity to discuss alternative payment arrangements

5. Can address issues like:

   – Installment agreements

   – Offers in compromise

   – Collection alternatives

   – Innocent spouse relief

6. Conducted by the IRS Office of Appeals

7. May be followed by Tax Court petition if unfavorable decision

This process gives taxpayers a chance to present their case and potentially resolve tax issues before more severe collection actions are taken. It’s an important tool for those facing financial hardship or disputing the accuracy of their tax liability. Filing a CDP Hearing Request can provide valuable time to gather documentation and explore options for resolving tax debts.