The CDP hearing
Filing Form 12153 within 30 days preserves your right to a hearing with the IRS Office of Appeals. The hearing can address whether the tax is owed, whether the IRS followed proper procedure, and what collection alternative fits your situation. The hearing suspends collection.
What happens if you miss the 30 days
You lose the CDP hearing. An 'equivalent hearing' is available but doesn't suspend collection and has no judicial appeal. Levy can proceed.
Common questions
- Is 30 days from the date on the letter or when I received it?
- Date on the letter. Don't delay, if you get it late, the window may already be closing.
Related
Tax Relief & Back Taxes
Back tax filings, installment agreements, and offer-in-compromise support for taxpayers behind with the IRS.
IRS Audit Representation
Herman Viglione, EA, represents taxpayers in IRS and state audits. Correspondence, office, and field audits handled remotely nationwide.
Responding to an IRS CP504 Intent to Levy
The CP504 is the IRS's final notice before levying your state refund and other assets. Act fast.