USTaxPenaltySaverWhat is a CDP Hearing?
A Collection Due Process (CDP) hearing is your right to appeal IRS collection actions before they occur. If you've received a Notice of Intent to Levy (CP90/LT11) or a Notice of Federal Tax Lien Filing, you have 30 days to request a CDP hearing.
During a CDP hearing, you can dispute the underlying tax debt, propose collection alternatives (like an installment agreement or offer in compromise), or raise issues about the appropriateness of the collection action.
Are You Eligible?
You received one of these IRS notices:
Request Deadline
You must request a CDP hearing within 30 days of the date on your notice. After 30 days, you may still request an "equivalent hearing" but with fewer protections.
Collection Alternatives
During your CDP hearing, you can propose these alternatives to collection:
Installment Agreement
Pay your tax debt over time with monthly payments you can afford.
Offer in Compromise
Settle your tax debt for less than the full amount owed.
Currently Not Collectible
Temporary relief if you can't afford any payments due to financial hardship.
Innocent Spouse Relief
Relief from joint liability if your spouse caused the tax problem.
Dispute the Tax
Challenge the underlying tax if you believe it's incorrect.
CDP Hearing FAQ
A CDP hearing is your legal right to appeal IRS collection actions before they take your property. You can dispute the tax, propose payment alternatives, or challenge the collection method.
You have 30 days from the date on your IRS notice (CP90, LT11, or lien notice) to request a CDP hearing. After 30 days, you can still request an 'equivalent hearing' but with fewer protections.
You'll have a conference with an IRS Appeals officer who will review your case. You can present evidence, propose collection alternatives, or dispute the underlying tax liability.
Yes! If you request a CDP hearing within 30 days, the IRS cannot levy your property or wages until your case is resolved. This is one of the most important protections of a CDP hearing.
You can propose an installment agreement (monthly payments), offer in compromise (settle for less), currently not collectible status (temporary relief), or innocent spouse relief.
You can still request an 'equivalent hearing' within one year of the notice. However, collection actions may proceed during the process, and you cannot appeal to Tax Court if you disagree with the outcome.