CDP Hearing Requests

Learn how to request a Collection Due Process (CDP) hearing to stop IRS collection actions and protect your rights.

What is a CDP Hearing?

A Collection Due Process (CDP) hearing is your legal right to challenge IRS collection actions before they take your property or wages. When the IRS sends you a Final Notice of Intent to Levy, you have 30 days to request a CDP hearing.

Automatic Stay on Collections

One of the most powerful benefits of requesting a CDP hearing is the automatic stay - the IRS must pause all collection actions while your case is being reviewed. This includes:

• Wage garnishments
• Bank levies
• Property seizures
• Federal payment offsets

Form 12153 - Request for CDP Hearing

To request a CDP hearing, you must file Form 12153 within 30 days of the date on your Final Notice of Intent to Levy. The form requires:

• Your personal information and tax periods
• The issue you want to dispute
• Collection alternatives you want to propose (OIC, IA, CNC)
• Supporting documentation

Equivalent Hearing (After 30 Days)

If you miss the 30-day deadline, you can still request an Equivalent Hearing. The key difference: no automatic stay on collection actions. However, you still get:

• A hearing with an IRS Appeals Officer
• The ability to propose collection alternatives
• A chance to challenge the validity of the tax debt

What to Propose at Your Hearing

During your CDP hearing, you can propose any of the following collection alternatives:

Critical Deadlines