CDP Hearing Help When You Receive a Final Notice of Intent to Levy
A Collection Due Process (CDP) hearing is a formal administrative review available after the IRS issues certain levy or lien notices.
If requested on time, a CDP hearing can suspend most levy action while IRS Appeals reviews your case.
Definition: A Collection Due Process hearing is a statutory review conducted by IRS Appeals that allows taxpayers to challenge certain collection actions or propose resolution alternatives.
When You Have CDP Rights
CDP rights are typically triggered by:
- Final Notice of Intent to Levy (such as LT11 or Letter 1058)
- Notice of Federal Tax Lien filing with CDP rights
Related notice guidance:
CDP Deadline Requirements
You generally have 30 days from the date of the notice to request a CDP hearing.
If the request is timely, the IRS is usually required to suspend most levy action during the Appeals review.
Missing the deadline may limit your appeal rights and reduce enforcement protection.
What You Can Raise in a CDP Hearing
- Propose an installment agreement
- Request Currently Not Collectible status
- Challenge procedural errors
- In limited cases, dispute the underlying tax liability
Related resolution guidance:
CDP vs Collection Appeals Program (CAP)
- CDP hearing: statutory appeal with potential Tax Court review.
- Collection Appeals Program (CAP): administrative review without Tax Court rights.
Related CAP guidance:
How a CDP Hearing Affects Enforcement
If requested on time, a CDP hearing generally:
- Pauses most levy action
- Moves the case to IRS Appeals
- Creates structured time to propose resolution
However, interest and penalties continue to accrue during review.
Common Mistakes With CDP Hearings
- Missing the 30-day deadline
- Failing to submit required financial information
- Using CDP only to delay without proposing resolution
- Assuming the hearing eliminates the debt
Get Professional CDP Hearing Help
If you received a Final Notice of Intent to Levy or lien notice with appeal rights, timing and structure are critical.
Contact us to review your notice, confirm your deadline, and determine the strongest strategy for your Collection Due Process hearing.