| Detail | Information |
|---|---|
| What It Is | A formal hearing before an independent IRS Appeals Officer |
| Legal Authority | IRC § 6320 (liens), IRC § 6330 (levies) |
| Triggers | Final Notice of Intent to Levy (LT11/CP90) or Notice of Federal Tax Lien Filing (Letter 3172) |
| Deadline | 30 days from the date on the triggering notice |
| Form Required | Form 12153 (Request for a Collection Due Process or Equivalent Hearing) |
| Key Benefit | IRS levy action is suspended until the hearing is resolved |
| Tax Court Option | Yes — 30 days to petition U.S. Tax Court if you disagree with the determination |
| Get Help Now | 1-877-800-8180 or Contact Us |
A Collection Due Process (CDP) hearing is one of the most powerful taxpayer protections in the entire Internal Revenue Code. Created by the IRS Restructuring and Reform Act of 1998, the CDP hearing gives you the right to challenge the IRS’s collection actions before an independent Appeals Officer — someone completely separate from the collection division that’s been sending you notices.
Here’s why it matters: When you request a CDP hearing within the 30-day window, the IRS must immediately stop all levy and seizure activity. No wage garnishment. No bank levy. No property seizure. Levy action stays suspended until the hearing process is complete — and that process can take months, giving you time to build your case and negotiate a resolution.
The CDP hearing isn’t just a delay tactic. It’s your formal opportunity to sit down (usually by phone) with an independent IRS Appeals Officer and propose an alternative way to resolve your tax liability. You can request an installment agreement, present an Offer in Compromise, argue for Currently Not Collectible status, challenge whether you actually owe the tax, or raise any number of other issues. The Appeals Officer must consider your proposal and issue a formal determination.
If you disagree with that determination, you have the right to petition the United States Tax Court — extending the collection freeze even further and putting your case before a federal judge.
In our experience at Global Gate Tax Relief, the CDP hearing is the single most effective tool for taxpayers facing imminent IRS collection action. We’ve used it to stop levies, negotiate six-figure liability reductions, and give clients breathing room when they needed it most.
You can request a CDP hearing in response to two specific IRS notices — and only these two:
When the IRS sends you an LT11 or CP90 — the final notice before levy action begins — you have 30 days from the date on the notice to request a CDP hearing. This is the most common CDP trigger.
The LT11/CP90 is the last notice in the IRS collection timeline. It arrives via certified mail (a legal requirement under IRC § 6330(a)(2)) and explicitly informs you of your right to a hearing.
What’s at stake: If you don’t request a hearing within 30 days, the IRS gains authority to levy your wages, bank accounts, Social Security benefits, accounts receivable, and virtually any other asset.
When the IRS files a Notice of Federal Tax Lien (NFTL) against your property and sends you Letter 3172 notifying you of the filing, you have until the date printed in that letter (a 30-day window that begins after the IRS’s 5-business-day notice period) to request a CDP hearing under IRC § 6320.
This is separate from the levy-related CDP right. Even if you’ve already had a CDP hearing for a levy notice, you can request another one when a lien is filed (and vice versa), because lien and levy notices are separate triggers. What you can’t get is a second hearing for the same tax periods on the same type of notice.
The 30-day deadline is calculated from the date printed on the notice, not the date you received it. This is one reason why picking up IRS certified mail promptly is so important — if you delay picking it up, you’re burning through your CDP window.
Important: The 30-day deadline is strict. Courts have consistently held that late CDP requests do not qualify for a full CDP hearing. You may still qualify for an “equivalent hearing” (more on that below), but it offers significantly fewer protections.
Form 12153, “Request for a Collection Due Process or Equivalent Hearing,” is available: - Online at IRS.gov - By calling the IRS at 1-800-829-3676 - Through your tax professional (Global Gate Tax Relief handles this for our clients)
Enter your name, address, Social Security Number (or EIN for businesses), and daytime phone number. If filing jointly, include both spouses’ information.
Pro Tip: Use the exact name and SSN as it appears on the IRS notice. Mismatches can delay processing.
Specify which notice triggered your CDP request: - Check the box for “Lien” if responding to Letter 3172 (Notice of Federal Tax Lien) - Check the box for “Levy” if responding to LT11 or CP90
Enter the tax periods (years) listed on the notice. List every tax year included.
This is the most important section. Check all applicable reasons:
Pro Tip from Global Gate Tax Relief: Be specific in your written explanation. Don’t just check a box — write a brief statement explaining your position and what resolution you’re seeking. For example: “I am requesting an installment agreement. My current monthly income is $4,200 and my necessary living expenses are $3,800. I can pay $400/month toward the $35,000 tax liability.”
Sign the form. If filing jointly, both spouses should sign. If you have an authorized representative (like Global Gate Tax Relief), we can sign with a valid Power of Attorney (Form 2848) on file.
Mail or fax Form 12153 to the IRS address or fax number listed on your LT11/CP90 or Letter 3172 notice. The address varies by region.
This is critical. You need proof that you submitted the form within the 30-day window. Best practices: - Certified mail with return receipt (USPS): This provides a postmark and delivery confirmation. Keep the receipt. - Fax with confirmation page: If faxing, save the transmission confirmation showing the date and time. - Private delivery service: If using FedEx, UPS, or DHL, keep the tracking confirmation. Note: only certain designated private delivery services qualify as “timely filed” under IRC § 7502. Do NOT rely on regular first-class mail — if there’s a dispute about when you filed, you’ll have no proof. Common Mistakes to Avoid on Form 12153 Common Mistakes to Avoid on Form 12153
The CDP hearing process follows a structured sequence:
After the IRS receives your Form 12153, your case is assigned to an Appeals Officer in the IRS Independent Office of Appeals. You’ll receive a letter confirming receipt and assignment. During this time, levy action is suspended for the periods covered — no levies, no garnishments, no seizures.
The Appeals Officer will contact you (or your representative) to schedule a hearing conference and request financial documentation. Typical documents requested include:
Pro Tip: At Global Gate Tax Relief, we prepare a comprehensive financial package before the hearing conference. The quality and completeness of your financial documentation directly affects the Appeals Officer’s decision.
The CDP hearing is almost always conducted by telephone — you won’t need to appear in person at an IRS office. The conference typically lasts 30–60 minutes and follows this general format:
What makes a CDP hearing different from calling the IRS: The Appeals Officer is independent. They’re not trying to collect from you — they’re evaluating whether the IRS’s proposed collection action is appropriate and whether a better alternative exists. This is a fundamentally different dynamic than negotiating with the Collection division.
After the conference (and any follow-up exchanges), the Appeals Officer issues a Notice of Determination. This is a formal, written decision that either:
The determination letter explains the Appeals Officer’s reasoning and informs you of your right to petition the U.S. Tax Court.
Under IRC § 6330(c), you can raise the following issues at a CDP hearing:
This is the most common basis for a CDP hearing. You can propose:
You can challenge whether the IRS properly assessed the tax, sent all required notices, and followed legal procedures throughout the collection process. Under IRC § 6303, the IRS must send a notice and demand for payment within 60 days of assessment. If they didn’t — or if any required notice was defective — this is a valid challenge.
If you filed joint returns and believe your spouse is solely responsible for the tax liability, you can raise innocent spouse relief (IRC § 6015) at the CDP hearing. This can result in full or partial relief from the joint liability.
Important limitation: You can challenge whether you actually owe the tax only if you did not receive a statutory notice of deficiency (CP3219A / 90-day letter) or otherwise have a prior opportunity to dispute the liability. If the IRS sent you a notice of deficiency and you didn’t respond, you generally cannot re-litigate the tax amount at the CDP hearing.
Any other relevant issue affecting the proposed collection action, including: - The amount of the liability is wrong due to payments not credited - The collection statute expiration date (CSED) has passed - The tax liability was discharged in bankruptcy - You’re a victim of identity theft and the balance isn’t yours
| Feature | CDP Hearing | Equivalent Hearing |
|---|---|---|
| Filing Deadline | 30 days from notice date | 1 year from notice date |
| Collection Freeze | Yes — levy action is suspended | No — IRS can continue levying |
| Tax Court Petition | Yes — 30 days after determination | No — determination is final |
| Appeals Officer Review | Yes — independent review | Yes — same review process |
| Issues You Can Raise | All issues under IRC § 6330(c) | Same issues |
| Outcome | Formal Notice of Determination | Decision Letter (non-appealable to Tax Court) |
If the Appeals Officer issues a Notice of Determination that you disagree with, you have 30 days from the date of the determination to file a petition with the United States Tax Court under IRC § 6330(d).
Filing a Tax Court petition extends the levy suspension. The IRS cannot resume levy action for those periods while the Tax Court case is pending. This can add months or even years to the total freeze period.
The Tax Court reviews the Appeals Officer’s determination to ensure it wasn’t an “abuse of discretion.” Depending on the federal circuit, the court may be limited to the record from your Appeals hearing, so put all your evidence in front of Appeals. If the court finds a problem with the determination, it usually sends the case back to Appeals for a supplemental hearing rather than ordering a particular resolution.
| Phase | Typical Timeframe | What Happens |
|---|---|---|
| Notice received (LT11/CP90/Letter 3172) | Day 0 | 30-day clock starts |
| Form 12153 filed | Day 1–30 | Collection freeze begins |
| Case assigned to Appeals | 2–4 weeks after filing | Confirmation letter sent |
| Pre-conference preparation | 4–12 weeks | Financial docs gathered and submitted |
| Hearing conference (phone) | 2–6 months after filing | Present your case to Appeals Officer |
| Follow-up/additional documentation | 1–4 weeks after conference | Answer AO’s questions |
| Notice of Determination issued | 3–8 months after filing | Written decision |
| Tax Court petition (if needed) | 30 days after determination | Extends collection freeze |
| Tax Court resolution (if filed) | 6–18 months after petition | Judge issues ruling |
| Feature | CDP Hearing | CAP (Collection Appeal Program) | Equivalent Hearing |
|---|---|---|---|
| Legal Authority | IRC § 6320/6330 | IRM 5.1.9 (internal policy) | Treas. Reg. § 301.6330-1(i) |
| Trigger | LT11/CP90 or Letter 3172 | Any collection action (lien, levy, seizure, rejection of IA) | Same as CDP (but filed late) |
| Deadline | 30 days | No fixed deadline (but should be filed promptly) | 1 year from notice |
| Stops Collection? | Yes | Usually (while under review, but not guaranteed by law) | No |
| Tax Court Review | Yes | No | No |
| Form | Form 12153 | Form 9423 (Collection Appeal Request) | Form 12153 (check “equivalent hearing” box) |
| Independent Review | Yes (Appeals Officer) | Yes (Appeals Officer) | Yes (Appeals Officer) |
| Can Challenge Liability | Sometimes (if no prior opportunity) | No | Sometimes (same as CDP) |
Client Profile: Married couple, both W-2 employees, ages 52 and 49 Tax Liability: $112,000 (2020, 2021, and 2022 tax years — a combination of underwithholding and early retirement distribution penalties)
The Situation:
The couple had been ignoring IRS notices for over a year. By the time they received the LT11 (Final Notice of Intent to Levy), the husband’s employer had already been contacted about a pending wage garnishment — the IRS had acted on a previous levy authority from a prior year. Their combined take-home pay was about to be cut by over $3,200/month.
Day 28: With just 2 days left on the CDP window, the couple called Global Gate Tax Relief at 1-877-800-8180.
Our Action Plan:
Final Result: – Original balance: $112,000 – Settlement amount: $15,000 – Savings: $97,000 (87% reduction) – Collection freeze duration: 5 months (during which no levies, liens, or garnishments occurred) – Tax lien: Released within 30 days of final OIC payment
Key Takeaway: The CDP hearing didn’t just stop the immediate levy — it provided the legal framework to negotiate a dramatic reduction in the total balance. Without the CDP hearing, this couple would have lost $3,200/month to wage garnishment while the full $112,000 balance continued growing.
CDP stands for Collection Due Process. It refers to the legal right, established by Congress in 1998 through the IRS Restructuring and Reform Act, that gives taxpayers a formal hearing before an independent IRS Appeals Officer when the IRS intends to levy their property or has filed a federal tax lien. The CDP hearing process is codified in IRC § 6320 (for liens) and IRC § 6330 (for levies).
You have exactly 30 days from the date printed on the IRS notice (LT11, CP90, or Letter 3172) to request a CDP hearing by filing Form 12153. This deadline is calculated from the notice date, not the date you received or opened the notice. If you miss this window, you may still request an equivalent hearing within one year, but it provides significantly less protection.
Yes. Once you file a timely CDP hearing request (within the 30-day window), the IRS is legally prohibited from taking any levy or seizure action for the tax periods covered by the hearing request. This freeze remains in effect until the Appeals Officer issues a Notice of Determination, and if you petition the Tax Court, the freeze continues until the court resolves the case. This can mean months or even years of protection from collection.
No. A CDP hearing must be requested by filing Form 12153 in writing. You can submit it by mail or fax to the IRS address listed on your notice. We strongly recommend sending it via certified mail with return receipt or fax with confirmation page so you have proof of timely filing. Phone calls to the IRS will not count as a valid CDP hearing request.
While you have the right to represent yourself at a CDP hearing, professional representation significantly improves outcomes — especially for liabilities over $25,000 or when proposing an Offer in Compromise. At Global Gate Tax Relief, our enrolled agents and tax resolution specialists have extensive experience preparing CDP hearing cases, presenting financial documentation to Appeals Officers, and negotiating favorable outcomes. You can authorize us to handle everything with a Form 2848 Power of Attorney.
If the Appeals Officer issues a Notice of Determination that sustains the IRS’s proposed collection action or rejects your proposed alternative, you have 30 days to file a petition with the United States Tax Court. The Tax Court will independently review whether the Appeals Officer abused their discretion. During the Tax Court proceedings, the collection freeze continues. Many cases settle favorably before they reach a full Tax Court trial.
Generally, you’re entitled to one CDP hearing per tax period per type of triggering notice. For example, if you received an LT11 covering tax years 2021 and 2022 and had a CDP hearing, you can’t request another CDP hearing for a future levy notice covering the same years. However, if the IRS files a federal tax lien for those years, that’s a separate trigger and you can request a new CDP hearing under IRC § 6320.
Unfortunately, even one day late means you don’t qualify for a full CDP hearing. However, you can request an equivalent hearing by checking the appropriate box on Form 12153. The equivalent hearing follows the same process — you’ll meet with an Appeals Officer and can propose the same alternatives — but the IRS is not required to stop collection, and you cannot petition the Tax Court if you disagree with the outcome.
No. CDP hearings are a federal right under the Internal Revenue Code and apply only to federal tax liabilities collected by the IRS. State tax agencies have their own collection procedures and appeal rights, which vary by state. If you have state tax issues, contact Global Gate Tax Relief at 1-877-800-8180 — we handle state tax resolution as well.
The CDP hearing itself isn’t a settlement negotiation — it’s a review of the IRS’s proposed collection action. However, if you propose an Offer in Compromise as a collection alternative during the hearing, and your financial situation supports it, the Appeals Officer can approve a settlement for significantly less than the full amount owed. We’ve seen settlements ranging from 10% to 40% of the original balance in CDP hearing cases. The key is presenting thorough, accurate financial documentation.
The hearing is typically a 30–60 minute phone conference with the Appeals Officer. The officer will verify the IRS followed proper procedures, review your financial information, discuss your proposed resolution, and ask questions. You (or your representative) will explain your financial situation, present your proposed alternative, and respond to the officer’s concerns. The tone is professional and relatively informal — it’s a conference, not a courtroom proceeding. There’s no judge, no jury, and no opposing attorney.
The IRS cannot assess additional tax or increase your existing liability as a result of the CDP hearing. The hearing is focused on collection — how the IRS will collect what you already owe. However, penalties and interest continue to accrue on the unpaid balance during the hearing process, so the total amount owed will gradually increase over time.
No. There is no fee to request a CDP hearing by filing Form 12153. However, if you petition the U.S. Tax Court after an unfavorable determination, the Tax Court filing fee is $60. Professional representation fees (for firms like Global Gate Tax Relief) are separate from any government fees.
Generally, no. Under IRC § 6330(c)(2)(B), you cannot challenge the underlying tax liability at a CDP hearing if you received a statutory notice of deficiency and had a prior opportunity to dispute the tax. However, you can raise collection alternatives, procedural challenges, spousal defenses, and any issue related to the appropriateness of the collection action, regardless of prior proceedings.
While the IRS doesn’t publish specific outcome statistics for CDP hearings, our experience at Global Gate Tax Relief is that the majority of well-prepared CDP hearing cases result in some form of favorable outcome — whether that’s approval of an installment agreement, acceptance of an Offer in Compromise, or placement in Currently Not Collectible status. The key factors are: (1) filing on time, (2) complete and accurate financial documentation, (3) a realistic proposed resolution, and (4) professional presentation of your case.
Only if the hearing is held in person. Under IRC § 7521(a)(1), you have the right to make an audio recording of an in-person interview with the IRS if you notify the IRS in advance, and the Tax Court has applied this to in-person CDP conferences. It has also held that the right does not cover CDP hearings held by telephone, which is how most are held. The IRS may also record the hearing if they provide you advance notice. If the hearing is by phone, recording laws vary by state — consult with your representative about applicable requirements.
What to Do Right Now
If you’ve received an LT11, CP90, or Letter 3172, here’s your immediate action plan:
Step 1: Find the Date on Your Notice
Look at the date in the upper right corner of the notice. Count 30 days forward. This is your CDP deadline. Write it down. Set alarms. Tell your spouse.
Step 2: Call Global Gate Tax Relief at 1-877-800-8180
Our team will review your notice, confirm your deadline, and begin preparing your CDP hearing request immediately. We’ve filed hundreds of CDP hearing requests — many within days of the deadline — and we know exactly how to protect your rights.
Step 3: Gather Financial Documents
While we prepare the legal filing, start gathering: - Last 3 months of pay stubs - Last 3 months of bank statements (all accounts) - Monthly bills (rent/mortgage, utilities, insurance, car payments) - Any documentation of medical expenses, child support, or other necessary expenses
Step 4: Don’t Contact the IRS Collection Division
Once we file your CDP hearing request, your case moves to the independent Appeals Office. Contacting the Collection division directly can complicate your case. Let your representative handle all IRS communication.
Time is your most valuable asset right now. Every day that passes is one day closer to the deadline — and one day closer to the IRS levying everything you have.
Request Your Free CDP Hearing Consultation → Contact Global Gate Tax Relief
