Collection Due Process hearings are a powerful tool in the right situation. They get you in front of an Appeals Officer to discuss your collection issue and they receive priority on the calander of the Appeals Officer. When you have your CDP hearing you can discuss collection alternatives with the Appeals officer and such as an Offer in Compromise. If the Appeals officer disagrees with you, then you are able to petition the Court to hear your matter. This is the only forum where an Offer in Compromise is reviewable by a Court.
CDP procedures are available to you if you've received any one of the following notices:
- Notice of Federal Tax Lien
- Notice of Intent to Levy
- You have 30 days to request a hearing to preserve your right to go to Court.
- Complete Form 12153, Request for a Collection Due Process or Equivalent Hearing
- It is important you identify all your reasons for your disagreements.
- The completed Form 12153 should be sent to the same address that is shown on your Lien or Levy Notice.
- If your request is not received within 30 days, you are still entitled to an Appeals hearing. However, if you still disagree with the Appeals determination you cannot go to Court.