Collection Due Process
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CDP procedures are available to you if you've received any one of the following notices:
Notice of Federal Tax Lien
Notice of Intent to Levy
The CDP Procedure
If you disagree with the tax debt or the collection process about to be taken, or already taken, you have the right to protest and appeal that action.
You have 30 days to request a hearing to preserve your right to go to Court.
Complete Form 12153, Request for a Collection Due Process or Equivalent Hearing
It is important you identify all your reasons for your disagreements.
The completed Form 12153 should be sent to the same address that is shown on your Lien or Levy Notice.
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.
For more information please refer to: Publication 1660, Collection Appeals Rights
You have the right to representation by an Enrolled Agent (EA), CPA or Attorney. You don't have to face the IRS alone, or at all!
Copyright © 2001-2020 Gary W. Lundgren, EA All rights reserved.