The Process for Collection Due Process

There will be occasions when a CDP hearing (Collection Due Process) is available if the IRS were to send you any of the following four notices:

• Notice of Federal Tax Lien Filing and your Right to a Hearing under IRC 6320
• Final Notice – Notice of Intent to Levy and Notice of your Right to a Hearing
• Notice of Jeopardy Levy and Right of Appeal
• Notice of Levy on your State Tax Refund – Notice of your Right to a Hearing
  

If you receive any of these above notices then you will have 30 days to file a request directly to the IRS for a CDP Hearing which suggests the intent of protesting the IRS’s collection action that is due to be taken. Even if the 30-day period does elapse, you could still file a request of a similar hearing, which is known as a CDP equivalent

If you had requested such a hearing then the Appeals Officer involved in the case will issue a written determination letter and should you disagree with any decision that has been made then the only option is to appeal directly to the United States Tax Court.

When it comes to the Appeals Officer, it is a third party individual who is not employed by the IRS so all decisions that are made are in the best interest of all parties involved and is therefore more likely to be deemed completely fair and just.

Once any request for a CDP hearing has been made then no action or charges will be collected during this time until a decision has been made on the handling of the case, it is a good way of resolving any tax problems efficiently but should you require any advice then we will be able to aid you with every step from receiving the initial letter right up to requesting a hearing.