{"id":804,"date":"2021-09-01T21:22:05","date_gmt":"2021-09-01T21:22:05","guid":{"rendered":"https:\/\/sacramentotaxlawyers.com\/?page_id=804"},"modified":"2022-06-15T17:22:27","modified_gmt":"2022-06-15T17:22:27","slug":"collection-due-process-hearing","status":"publish","type":"page","link":"https:\/\/sacramentotaxlawyers.com\/irs\/collection-due-process-hearing\/","title":{"rendered":"Collection Due Process Hearing"},"content":{"rendered":"\n<p>Any litigation can be tedious, expensive, and damaging, which is especially true for tax litigation. Tax litigation is often the last resort to sort out tax disputes with the IRS. Before it goes to that, a taxpayer has several chances to resolve a tax controversy. One of these is a Collection Due Process Hearing (CDP Hearing).&nbsp;&nbsp;&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">What is a CDP Hearing?&nbsp;&nbsp;&nbsp;<\/h2>\n\n\n\n<p>It is a must for the IRS to send a Notice of Intent to Levy and Right to Request a Hearing to a taxpayer prior to sending a levy to the taxpayer. If the taxpayer files a <a href=\"https:\/\/www.irs.gov\/pub\/irs-pdf\/f12153.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">request for a CDP hearing<\/a> within 30 days from the notice&#8217;s mailing date, the IRS will not execute the levy until the hearing.<\/p>\n\n\n\n<p>A CDP hearing is a chance to discuss alternatives to enforced collections. A taxpayer who wants to dispute his tax liabilities may do so in a CDP hearing. A CDP hearing allows a taxpayer to dispute the amount he owes if he had not been able or had no prior opportunity to do so.&nbsp;&nbsp;&nbsp;<\/p>\n\n\n\n<p>In a CDP hearing, a taxpayer has several options. He may either ask for an Offer in Compromise, an Installment Agreement, or other collection alternatives. He may also raise a spousal defense or dispute the amount of the tax liability.&nbsp;&nbsp;&nbsp;However, the viability of these tax relief strategies is best evaluated with an <a href=\"https:\/\/sacramentotaxlawyers.com\/irs\/\">IRS defense attorney<\/a> prior to the hearing.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Modes of Sending the Notice&nbsp;&nbsp;&nbsp;<\/h2>\n\n\n\n<p>As previously mentioned, the IRS sends the taxpayers a notice before it serves a levy. This notice is usually sent by certified or registered mail with a return receipt request attached to a taxpayer&#8217;s &#8220;last known address.&#8221; Stress is given to the &#8220;last known address&#8221; because the IRS cannot levy a taxpayer&#8217;s bank accounts or assets if it does not send the notice to the taxpayer&#8217;s address.&nbsp;&nbsp;&nbsp;<\/p>\n\n\n\n<p>The IRS can also send the notice through personal delivery by leaving it at the taxpayer&#8217;s home or usual place of business. It rarely resorts to personal delivery of the notice as the standard mode is certified or registered mail.&nbsp;&nbsp;&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Do Not Ignore the Notice&nbsp;&nbsp;&nbsp;<\/h2>\n\n\n\n<p>There would probably be taxpayers who dread receiving a notice coming from the IRS. However, taxpayers are advised not to refuse delivery of the <a href=\"https:\/\/sacramentotaxlawyers.com\/common-irs-notices\/\">Notice of Intent to Levy<\/a> and Right to Request a Hearing or fail to pick it up from the post office after receiving a slip indicating its attempted delivery. Ignoring the notice or the attempted delivery slip would prompt the IRS and the courts to treat the notice as if the IRS had received it.&nbsp;&nbsp;&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Any litigation can be tedious, expensive, and damaging, which is especially true for tax litigation. Tax litigation is often the last resort to sort out tax disputes with the IRS. Before it goes to that, a taxpayer has several chances to resolve a tax controversy. One of these is a Collection Due Process Hearing (CDP [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":39,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_genesis_hide_title":false,"_genesis_hide_breadcrumbs":false,"_genesis_hide_singular_image":false,"_genesis_hide_footer_widgets":false,"_genesis_custom_body_class":"","_genesis_custom_post_class":"","_genesis_layout":"","footnotes":""},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v20.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>IRS Collection Due Process Hearing | Tax Lawyer Jin Kim<\/title>\n<meta name=\"description\" content=\"Learn how to file Form 12153 to request a Collection Due Process Hearing with the IRS from tax relief attorney Jin Kim.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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