Collection Due Process Hearing (CDP):
In my view its extremely important to exercise you Collection Due Process Hearing (CDP) when the right to do so is available. You have 30 days to request a hearing to preserve your right to go to Court. You need to complete Form 12153, Request for a Collection Due Process or Equivalent Hearing. It is important you identify all your reasons for your disagreements. If your request is not received within 30 days, you are still entitled to an Appeals hearing. However, if you still disagree with the Appeals determination you cannot go to Court. This hearing is referred to as an Equivalent Hearing.
A collection Due Process (CDP) is available if you receive one of the following notices:
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- Notice of Federal Tax Lien Filing and Your Right to a Hearing Under IRC 6320 (Lien Notice)
- Final Notice - Notice of Intent to Levy and Notice of Your Right to A Hearing
- Notice of Jeopardy Levy and Right of Appeal
- Notice of Levy on Your State Tax Refund – Notice of Your Right to a Hearing (Levy Notices)
- Notice of Levy and Notice of Your Right to a Hearing.
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If you disagree with the Appeals decision, you may be able to take your case to court.
Please feel free to contact us at your earliest convenience to discuss you case.