A Collection Due Process (CDP) hearing is one of the most important rights you have when the IRS moves to collect. It gives you a chance to have an independent officer in the IRS Independent Office of Appeals review a lien filing or a planned levy. Appeals is separate from the IRS collection staff. At the hearing you can propose a payment plan or other solution. And if you disagree with the result, you can go to the U.S. Tax Court.
The catch is the deadline. Miss it and you lose some of the strongest protections. This guide explains which notices give you CDP rights, the deadlines, how to ask, and the other appeal route, the Collection Appeals Program.
Which notices give you CDP rights
You can request a CDP hearing when you receive one of these (Publication 594):
- Notice of Federal Tax Lien Filing and Your Right to a Hearing, usually Letter 3172
- Final Notice of Intent to Levy and Notice of Your Right to a Hearing, such as an LT11 or Letter 1058, or a CP90 for certain federal payments
- Notice of Levy on Your State Tax Refund and Notice of Your Right to a Hearing (after a state refund levy)
- Notice of Jeopardy Levy and Right of Appeal
- Notice of Levy and of Your Right to a Hearing (after certain levies)
A CP504 is not one of these. The IRS says it cannot levy wages or bank accounts with just a CP504, though it can take a state tax refund. The final notice with hearing rights comes next.
You are entitled to one CDP hearing for lien notices and one for levy notices, for each tax period.
Deadlines
| Situation | Deadline |
|---|---|
| Levy notice (CDP hearing) | 30 days from the date of the notice |
| Lien notice (CDP hearing) | 30 days after the IRS's 5-business-day notice period; the exact date is printed on the notice |
| Equivalent hearing for a levy notice | One year from the date of the levy notice |
| Equivalent hearing for a lien notice | One year plus 5 business days after the lien filing date |
| Tax Court petition after a CDP determination | 30 days after the Appeals determination |
Your request must be sent to the address on the notice and postmarked by the deadline. Calling the IRS does not extend the 30-day deadline, even if you are talking with someone about a payment plan (Publication 1660).
Publication 594 (revised January 2026) adds that if your request or Tax Court petition is late, but you can show you were diligent and the delay was due to extraordinary circumstances beyond your control, your rights may still be preserved. Do not count on this. File on time if you can.
Use our notice deadline calculator to find your date.
What you can raise at a CDP hearing
According to Publication 1660, you can raise:
- Payment options, such as an installment agreement or an offer in compromise
- Lien relief, such as withdrawal, discharge or subordination of a federal tax lien
- Spousal defenses, such as innocent spouse relief
- Hardship, when collection is causing or will cause economic or other hardship
- Whether you owe the tax, or how much, but only if you did not receive a notice of deficiency or otherwise have a chance to dispute it
You cannot raise an issue already decided at a prior hearing in which you meaningfully took part. Arguments the IRS lists as frivolous will be rejected.
If Appeals cannot consider whether you owe the tax, the IRS points to three other routes: pay and file a refund claim, request audit reconsideration with new information, or file an offer in compromise based on doubt as to liability.
How to request a CDP hearing
- Find the notice date and deadline. For a levy notice, count 30 days from the date on the notice. For a lien notice, use the date printed on it.
- Complete Form 12153. List every tax and period on the notice you want reviewed. Check the box for a lien hearing, a levy hearing, or both. Explain your issues in detail, and say what solution you want.
- Attach a copy of your notice.
- Add financial information if you want a payment option. Appeals will need Form 433-A or Form 433-B and supporting documents. The IRS says sending these early can greatly shorten the process.
- Mail it to the address on the notice by a method that gives you proof of the mailing date, such as certified mail. Keep a copy.
- Consider calling the collection office too. You may be able to resolve the problem with the office that sent the notice. But still send Form 12153 on time.
You can also send a signed letter with the same information instead of the form.
What happens after you ask
Levy is generally blocked. For a timely CDP levy hearing, the IRS generally may not levy for the periods involved during the 30 days after the notice and while the hearing and any Tax Court case are pending. There are exceptions for jeopardy, state refund, federal contractor and disqualified employment tax levies. A CDP levy hearing does not stop the IRS from filing a lien notice.
The collection clock pauses. The 10-year collection period is suspended from your request until the determination becomes final, including any Tax Court review.
The conference. Appeals schedules a conference by phone, by mail, or, if you qualify, in person at the Appeals office nearest you. Appeals usually asks the collection office to review new information you submit and lets you respond.
The determination. Appeals issues a written decision. If you disagree, you can petition the U.S. Tax Court within 30 days. The court may limit you to issues and evidence you raised with Appeals, so raise everything at the hearing.
Equivalent hearings
If you miss the CDP deadline, you can still ask Appeals for an equivalent hearing by checking that box on Form 12153. It covers the same issues, but:
- The law does not stop levies during the hearing.
- The collection clock is not paused.
- You cannot go to Tax Court if you disagree.
The Collection Appeals Program (CAP)
CAP is a separate, faster appeal process. It is available:
- Before or after the IRS files a lien notice
- Before or after the IRS levies or seizes property
- When the IRS rejects, ends, proposes to end, or changes a payment plan
- When the IRS denies a request for lien withdrawal, discharge or subordination
How CAP works. Usually you first ask for a conference with the collection employee's manager. If you still disagree, you file Form 9423, Collection Appeal Request. Publication 594 sets tight timing: tell the collection office within 2 business days after the manager conference that you plan to appeal, and get Form 9423 received or postmarked within 3 business days of that conference. If property has been seized, you must ask for the manager conference within 10 business days after the Notice of Seizure. For payment plan appeals, a manager conference is recommended but not required.
Limits. In CAP you cannot dispute whether you owe the tax, and you cannot go to court if you disagree with the decision.
| CDP hearing | Equivalent hearing | CAP | |
|---|---|---|---|
| Deadline | 30 days (levy) or date on lien notice | About one year | Short, often days |
| Stops levy | Generally yes | No | Generally no, except while you appeal the end of a payment plan |
| Pauses 10-year clock | Yes | No | Only for payment plan appeals |
| Can dispute the tax | Sometimes | Sometimes | No |
| Tax Court review | Yes | No | No |
Choosing between them can be tricky, and taking part in one can limit issues in the other. A tax professional, Low Income Taxpayer Clinic or the Taxpayer Advocate Service can help. If a levy is about to hit or has hit, see IRS levy and wage garnishment. An optional lien and levy response package is available on this site, but Form 12153 and Publication 1660 are all you need.
Frequently asked questions
Do I need a lawyer for a CDP hearing?
No. Many people handle hearings themselves. Representation can help when the issues are complex or a Tax Court case is possible. You can authorize a representative with Form 2848. See choosing a tax professional.
Does calling the IRS count as requesting a hearing?
No. You must send Form 12153 or a written request by the deadline. A phone call does not extend the 30-day period.
Can I get a payment plan through a CDP hearing?
Yes. Collection alternatives, such as an installment agreement or offer in compromise, are among the main issues Appeals considers. Send a financial statement with your request.
What if I already had a hearing for that tax year?
You get one CDP hearing for a lien notice and one for a levy notice per tax period. You may still use the Collection Appeals Program for later actions.
Will a CDP hearing stop a lien from being filed?
No. Requesting a levy hearing does not stop the IRS from filing a Notice of Federal Tax Lien. You will get separate hearing rights for the lien notice.
Sources
- Internal Revenue Service (IRS), Publication 1660, "Collection Appeal Rights" (Rev. 1-2020). irs.gov
- IRS, Form 12153, "Request for a Collection Due Process or Equivalent Hearing" (Rev. 7-2022). irs.gov
- IRS, Publication 594, "The IRS Collection Process" (Rev. 1-2026). irs.gov
- IRS, "Collection due process (CDP) FAQs". irs.gov
- IRS, "Time IRS can collect tax". irs.gov
- IRS, Topic no. 202, "Tax payment options". irs.gov
IRSV.com is an independent guide and is not affiliated with the IRS. This page is general information, not tax or legal advice. Rules change; confirm details on IRS.gov or with a tax professional. Found an error? Tell us.
