What is IRS Collection Due Process (CDP)?

Collection Due Process (CDP) is a formal hearing right created by IRC 6320 and 6330 that gives taxpayers the right to challenge IRS collection actions before an independent Appeals Officer. CDP applies to liens and levies. You must request CDP within 30 days of receiving an LT11, Letter 11, or Letter 3172. During the CDP hearing, collection actions are suspended. You can challenge the underlying tax liability if you did not have a prior opportunity to do so, propose collection alternatives (Offer in Compromise, Installment Agreement, Currently Not Collectible status), and if you disagree with the Appeals determination, you may petition the U.S. Tax Court within 30 days.

What is the deadline to request a CDP hearing?

You have exactly 30 calendar days from the date on your CDP notice (LT11, Letter 11, or Letter 3172) to file Form 12153, Request for a Collection Due Process or Equivalent Hearing. The 30-day deadline is strict — if you miss it, you lose your right to CDP review. However, you may still request an Equivalent Hearing within 1 year of the notice date, though an Equivalent Hearing does not suspend collection and the decision cannot be appealed to Tax Court.

What collection alternatives can I propose at a CDP hearing?

At a CDP hearing, you can propose: an Offer in Compromise (OIC) to settle the debt for less than the full amount owed; an Installment Agreement (IA) to pay the debt over time in monthly installments; or Currently Not Collectible (CNC) status, which temporarily suspends collection due to economic hardship. The Appeals Officer independently evaluates your proposed alternative using IRS guidelines and must consider all relevant facts and circumstances before making a determination.

IRS Appeals

IRS Collection Due Process: Your Right to a CDP Hearing

When the IRS moves to levy your bank account or file a federal tax lien, IRC sections 6320 and 6330 give you the right to an independent hearing before an IRS Appeals Officer — someone who works outside the collection function and can evaluate your case fairly. The CDP hearing suspends collection, lets you challenge the tax itself, and preserves your path to Tax Court review.

Request CDP Help Call 310-597-2254

CDP Appeal Help — Free

Confidential and no obligation.

Get Your Free Tax Relief Review

A specialist will review your case and outline your options — completely free.

100% Confidential|CPA-Reviewed|Updated 2026

CDP Hearing Process — Step by Step

Step 1 — Receive CDP Notice

You'll receive an LT11 (levy) or Letter 3172 (lien) from the IRS. The clock starts on the date of the notice — not when you receive it. Mark the date immediately.

Step 2 — File Form 12153

Complete Form 12153, Request for a Collection Due Process or Equivalent Hearing, and mail it to the address on your notice. It must be received (or postmarked) within 30 calendar days. State your grounds for appeal clearly.

Step 3 — Collection Is Suspended

While your CDP request is pending, the IRS must suspend levy action and lien enforcement. This is a critical protection. The IRS cannot enforce collection while Appeals considers your case.

Step 4 — CDP Hearing With Appeals Officer

The Appeals Officer reviews the case independently from the Collection function. You may present evidence, witnesses, and legal arguments. The Officer must verify all legal and administrative requirements were met.

Step 5 — Determination & Tax Court Review

Appeals issues a Notice of Determination. If you disagree, you have 30 days to petition the U.S. Tax Court for review. The Tax Court reviews the determination de novo and can overturn it if the Appeals Officer abused discretion.

Collection Alternatives You Can Propose at CDP

Offer in Compromise (OIC)

Settle your tax debt for less than the full amount owed. The Appeals Officer evaluates the OIC using the Reasonable Collection Potential (RCP) formula, considering your income, expenses, and asset equity.

Installment Agreement (IA)

Pay your debt in manageable monthly installments over time. You can request a streamlined IA, partial-pay IA, or a negotiated agreement based on your financial situation and ability to pay.

Currently Not Collectible (CNC)

If you can't pay your basic living expenses after satisfying the IRS, you may qualify for CNC status. Collection is temporarily suspended, though interest and penalties continue to accrue on the unpaid balance.

Innocent Spouse Relief

If your spouse or former spouse improperly reported items or omitted income on a joint return, you may qualify for Innocent Spouse Relief under IRC 6015, which can eliminate your share of the tax liability.

Missed Your CDP Deadline? We Still Have Options

Call 310-597-2254