Collection Due Process: Your 30-Day Right to a Hearing
The hearing you can demand before the IRS levies or after it files a lien, what you can raise there, and the court review that follows.
Reviewed by the Fairlight Accounting cross-border tax team — U.S. & Canadian Tax Desks
A collection due process hearing is a review by the IRS Independent Office of Appeals before the IRS levies, or after it files a lien notice. You must request it within 30 days. You can propose a payment plan, an offer, or hardship status, sometimes dispute the tax itself, and go to Tax Court if you disagree.
On this page
Which notices create the right?
| Notice | Right created | Deadline to request |
|---|---|---|
| Final Notice of Intent to Levy (Letter 1058 or LT11) | Hearing before levy | 30 days from the notice date |
| Notice of Federal Tax Lien filing (Letter 3172) | Hearing after filing | 30 days beginning the day after the five-business-day period following the filing |
| Certain other levy notices (state refund, federal contractor, repeat employment tax, jeopardy) | Hearing after levy | 30 days |
Request the hearing on Form 12153, stating the issues you want to raise.
What can you raise?
- Collection alternatives: installment agreement, offer in compromise, currently not collectible status
- Whether the lien filing or levy is appropriate, or a lien should be withdrawn or subordinated
- Spousal defenses, including innocent spouse relief
- The underlying tax liability, but only if you did not receive a notice of deficiency or otherwise have a prior chance to dispute it
- Procedural defects, such as missed notices
Appeals must verify that the IRS followed required procedures and weigh whether the proposed action balances efficient collection against your concern that it be no more intrusive than necessary.
What happens while the hearing is pending?
Levy action is generally suspended, and the collection statute is paused for the same period. You must stay current on filings and estimated payments; Appeals will not approve an alternative for a taxpayer who is not compliant.
What if you miss the 30 days?
You can request an equivalent hearing within one year of the levy notice date — for a lien, one year plus five business days from the lien filing. Appeals will consider the same issues, but levy action is not automatically suspended, the collection statute keeps running, and there is no Tax Court review of the result.
What comes after the hearing?
Appeals issues a notice of determination. If you disagree, you have 30 days to petition the Tax Court, which reviews collection decisions for abuse of discretion and a properly raised dispute over the tax itself from scratch. Many cases are resolved at Appeals with a payment arrangement.
Frequently asked questions
Does requesting a hearing make the IRS angry?
No. It is a statutory right, and Appeals is independent of the collection function.
Can I raise the hearing to delay collection?
A request made only to delay can be disregarded as frivolous, and a frivolous submission can draw a $5,000 penalty. Requests with a real alternative or dispute are the norm.
Do I need the financial statement at the hearing?
Yes, if you propose a payment alternative. Appeals will ask for Form 433-A (individuals and the self-employed) or Form 433-B (businesses) and supporting documents.
Is the hearing in person?
Usually by phone or correspondence; in-person conferences can be requested.
Official sources
The IRS explains: “Letter 3172 gives you 30 days to request a Collection Due Process (CDP) hearing to discuss the lien filing. You should request a CDP hearing using Form 12153 if you feel the lien is inappropriate.” — Internal Revenue Service, Collection due process (CDP) FAQs, https://www.irs.gov/appeals/collection-due-process-cdp-faqs
The IRS explains: “Your timely request for a CDP hearing will prohibit levy action in most cases. A timely request for a CDP hearing will also suspend the 10-year period IRS has, by law, to collect your taxes.” — Internal Revenue Service, Form 12153, Request for a Collection Due Process or Equivalent Hearing, https://www.irs.gov/pub/irs-pdf/f12153.pdf
Next step
Fairlight Accounting handles U.S. domestic, cross-border (U.S.–Canada), and international tax returns, plus bookkeeping, payroll, and CFO advisory. Our U.S. Tax Desk files hearing requests before the deadline and presents the collection alternative to Appeals. See pricing or book a free fit call.
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