Collection Due Process Hearing: Deadlines, Form 12153 and Appeals
A Collection Due Process (CDP) hearing is an IRS Independent Office of Appeals review of a lien filing or a levy under 26 U.S.C. §§ 6320 and 6330. Form 12153 must be sent within the 30-day window the notice sets. A timely request generally suspends the levy and the collection clock, and the determination can go to the Tax Court.
This guide covers the hearing itself. The notices that start the clock are explained in our LT11 and Letter 1058 guide (levies) and Form 668(Y)(c) guide (liens).
Deadline to know: for a levy notice, 26 CFR 301.6330-1 allows 30 days starting the day after the notice date. For a lien notice, the 30 days start after the 5-business-day period that follows the filing, and Publication 1660 says the letter shows the end date. A late request can still get an equivalent hearing within one year, without Tax Court review.
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What a Collection Due Process hearing is
Section 6320 gives a hearing after the IRS files a Notice of Federal Tax Lien; § 6330 gives one before a levy. Section 6320(c) applies the § 6330 hearing rules to lien cases, and both hearings are held together where practicable. The Independent Office of Appeals, which Publication 1660 describes as separate from Collection, assigns an officer with no prior involvement in the tax. Each section allows one hearing per taxable period.
Notices that carry CDP rights
IRM 8.22.4, revised September 24, 2025, lists Letter 3172 (lien); Letter 11 and Letter 1058, which the IRS CDP FAQ calls LT-11 and L-1058, plus Letter 1058-A for joint filers and ACS letters LT 73 and LT 75 (before levy); Letter 1058-D, Letter 1058-F for federal contractors and Letter 2439 for jeopardy levies (after levy); and notices CP 77, 90, 92, 242 and 297 (see our CP90 and CP297 guide).
CDP hearing deadlines and the equivalent hearing
| Notice | Timely CDP request | Equivalent hearing request |
|---|---|---|
| Levy, under § 6330 | 30 days, beginning the day after the date of the CDP notice | One year, beginning the day after the date of the CDP notice |
| Lien, under § 6320 | 30 days, beginning the day after the 5-business-day period that follows the filing | One year, beginning the day after that same 5-business-day period |
The table follows 26 CFR 301.6320-1 and 301.6330-1. Form 12153 words the second column as “one year from the date of the CDP levy notice” and “one year plus five business days from the filing date.” Publication 1660 asks for a postmark by the deadline and says a call to Collection does not extend it.
Late requests. Sources differ. The regulations say a taxpayer who misses the one-year window forgoes the equivalent hearing. IRM 8.22.5 (section dated December 3, 2025) and Publication 594 (Rev. 1-2026) say both deadlines are subject to equitable tolling when the taxpayer was diligent and extraordinary circumstances beyond the taxpayer’s control caused the delay, a bar the IRM calls high.
What the equivalent hearing lacks. Appeals considers the same issues, but the law does not prohibit levy (the IRM says levy is generally withheld as a matter of policy), the 10-year collection period keeps running, and Appeals issues a Decision Letter. Form 12153 says the decision cannot go to court; IRM 8.22.4 lists exceptions for spousal relief under § 6015, interest abatement under § 6404(h) and the timeliness of the CDP request.
How to file Form 12153
Form 12153 (Rev. 7-2022) is the request form; Publication 1660 also accepts another written request with the same information.
- Line 1: lien, levy, or both boxes when both notices arrived. Line 2: the equivalent hearing box, for a request past the CDP deadline. Publication 1660 (Rev. 1-2020) still cites older line numbers.
- Lines 3 to 7: taxpayer details and the tax periods; line 7 may be skipped if a copy of the notice is attached.
- Line 8, reason: choices include not liable, innocent spouse relief, bankruptcy discharge, payments not applied, lien withdrawal, hardship and a collection alternative. A request with no reason will not be honored.
- Line 9, alternative: Form 433-A or Form 433-B is optional but helps obtain the quickest resolution.
- Line 10: both spouses sign a joint request; a representative signing instead includes Form 2848 unless one is on file.
It goes to the hearing address on the notice, not the payment address, with a copy of the notice. The form says to keep a copy and proof of the mailing date.
The frivolous request rule
Section 6702(b) imposes a $5,000 penalty for a “specified frivolous submission,” which includes a CDP hearing request if any portion rests on a position the IRS lists as frivolous or “reflects a desire to delay or impede” tax administration. Withdrawing it within 30 days after IRS notice avoids the penalty. Under § 6330(g), the IRS may treat that portion “as if it were never submitted.” Publication 1660 says a request raising only such issues will generally be denied, and IRM 8.22.5 relies on Notice 2010-33 for the list.
Weighing a CDP or equivalent hearing request?
A free, confidential evaluation can go over the notice date, the type of hearing still available and the issues § 6330 lets Appeals consider.
Issues that can be raised at a CDP hearing
The officer verifies that legal and administrative requirements were met, hears “any relevant issue” under § 6330(c)(2)(A), and weighs whether the action is no more intrusive than necessary. Publication 1660 and Form 12153 list:
- Collection alternatives: an installment agreement, an offer in compromise, a bond or substitute assets.
- Hardship: Appeals may consider freezing collection while interest and penalties accrue (see currently not collectible status).
- Lien options: withdrawal, subordination or discharge, covered in our federal tax lien guide.
- Spousal defenses: Form 12153 requires Form 8857, and the regulations exempt these defenses from the liability limit below (see innocent spouse relief).
The tax itself. Section 6330(c)(2)(B) allows a challenge only if the taxpayer “did not receive any statutory notice of deficiency” or had no other opportunity to dispute the tax. The regulations count receipt only if it came in time to petition the Tax Court, and treat an earlier Appeals conference offer as an opportunity, unless it came before assessment of a tax subject to deficiency procedures. Otherwise, the CDP FAQ lists a refund claim, audit reconsideration (Publication 3598) or an offer based on doubt as to liability.
Barred issues. Section 6330(c)(4) bars an issue raised and considered earlier where the taxpayer participated meaningfully, a frivolous or delaying position, and an issue finally decided in a partnership proceeding. Publication 1660 adds assessments based on court-ordered restitution.
What a timely CDP request suspends
Section 6330(e)(1) suspends the levy actions under review and the collection period under § 6502 while the hearing and any appeals are pending, and the period cannot expire before the 90th day after a final determination. The regulations start the suspension when the IRS receives the request. Publication 594 says levy is permitted during a lien-only hearing but normally does not occur.
The regulations allow the IRS to keep filing lien notices, offset overpayments, accept voluntary payments and levy on other periods whose CDP requirements are met. Under § 6330(e)(2), a court may allow levy during an appeal if the tax itself is not at issue and the IRS shows good cause.
Hearings after the levy. Section 6330(f) moves the hearing to after the levy for jeopardy, state tax refund levies, Disqualified Employment Tax Levies (defined in § 6330(h)(1) by a prior CDP request on employment taxes within 2 years) and federal contractor levies. Publication 1660 names wages and bank accounts among levied property; see our wage garnishment and bank levy guides.
The hearing, the determination and Tax Court review
Publication 1660 says the conference is held by telephone, by correspondence or, when conditions are met, face to face at the nearest Appeals office. The regulations call the hearing informal, with no transcript and no subpoenas. A face-to-face conference is ordinarily offered for relevant, non-frivolous reasons, but not for a collection alternative unless similar taxpayers would be eligible; the regulation’s example is an offer from a taxpayer with unfiled required returns.
Appeals then mails a dated Notice of Determination with its findings; the regulations set no deadline. In an agreed case, IRM 8.22.7 says the taxpayer may be asked, but need not agree, to sign Form 12257, which waives the Tax Court petition and the levy suspension.
Tax Court review
Section 6330(d)(1) allows a petition “within 30 days of a determination,” and the Tax Court says it should be filed within 30 days of the notice’s mailing. Publication 594 says the court may consider a later petition on the same diligence and extraordinary-circumstances showing. Only issues properly raised before Appeals can be heard, per the regulations. IRM 8.22.9 says a properly raised liability issue is reviewed de novo and other determinations for abuse of discretion on the administrative record. See our Tax Court petition guide.
Retained jurisdiction
Under § 6330(d)(3), Appeals keeps jurisdiction over its determination. IRM 8.22.9 lets a taxpayer return after the petition period or court review ends if Collection does not carry out the determination or circumstances change. Levy is withheld unless collection is at risk, the collection period is not suspended, and only the original issues are heard.
CDP compared with the Collection Appeals Program
| Feature | CDP | CAP |
|---|---|---|
| Covers | Lien and levy notices offering a hearing | Liens, levies, seizures and installment agreement decisions |
| Disputing the tax | Only without an earlier chance | Not allowed |
| Court review | Tax Court | None |
Publication 1660 says CAP “generally results in a quicker Appeals decision.” The CDP FAQ cautions that taking part in one program could keep certain issues out of the other.
When an attorney matters
Publication 1660 allows self-representation or an attorney, certified public accountant or person enrolled to practice before the IRS, with Form 2848 for a representative appearing alone. Representation can matter most when:
- A Tax Court petition is likely. The court admits attorneys by application; nonattorneys must pass its examination under Rule 200.
- The tax itself is disputed. A prior opportunity decides whether Appeals can consider it.
- The request was late. Equitable tolling turns on proof of diligence and extraordinary circumstances.
Form 12153 notes Low Income Taxpayer Clinics serve for free or a small fee. See our tax attorney vs CPA vs enrolled agent comparison.
Related guides
Frequently Asked Questions
How long do I have to request a CDP hearing?
30 days. For a levy notice the period starts the day after the notice date; for a lien notice it starts after the 5-business-day period that follows the filing, and the letter shows the end date. After that, an equivalent hearing is available for one year.
What is the difference between a CDP hearing and an equivalent hearing?
Appeals considers the same issues. An equivalent hearing does not legally bar levy, does not suspend the 10-year collection period and generally cannot be taken to the Tax Court.
Does requesting a CDP hearing pause IRS collection?
A timely request suspends the levy actions under review and the collection period while the hearing and appeals are pending. The IRS can still file a lien notice, offset overpayments and levy on other periods whose own CDP requirements are met.
How long is there to petition the Tax Court after a CDP hearing?
Section 6330(d)(1) allows 30 days from the determination. Publication 594 says the court may consider a later petition when the taxpayer was diligent and the delay was extraordinary and beyond the taxpayer’s control.
Questions about a Collection Due Process hearing?
A free, confidential evaluation can go over your notice, the hearing deadlines and the issues the law lets Appeals consider.
Ray Neu
Ray Neu is the publisher of IRSAttorneys.net. A former law enforcement officer with a background in criminal justice and digital publishing, he oversees editorial direction, partnership standards, and compliance review for the site. He is not an attorney and does not provide legal advice; all tax law content is sourced and reviewed against the standards documented on the Editorial Team & Standards page.
Sources
- IRS: Collection Due Process (CDP) FAQs
- IRS Form 12153 (Rev. 7-2022)
- IRS Publication 1660 (Rev. 1-2020)
- IRS Publication 594 (Rev. 1-2026)
- IRM 8.22.4, Collection Due Process Appeals Program
- IRM 8.22.5, Receipt, Control and Pre-Conference Considerations
- IRM 8.22.7, Alternatives to Collection Action
- IRM 8.22.9, Closing and Post Closing Actions
- IRS: About Form 2848
- 26 U.S.C. § 6320
- 26 U.S.C. § 6330
- 26 U.S.C. § 6502
- 26 U.S.C. § 6702
- 26 CFR 301.6320-1
- 26 CFR 301.6330-1
- U.S. Tax Court: Starting a case
- U.S. Tax Court: Guidance for practitioners
- U.S. Tax Court Rule 200 (PDF)
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Results described on this website are not a guarantee, warranty, or prediction of the outcome of any tax matter. Every situation is different. Prior results do not guarantee a similar outcome. Article content reflects general information about federal tax procedure as of the last reviewed date and may not reflect subsequent changes in IRS policy, regulations, or case law.