CDP Hearing — Use Your Legal Right to Stop IRS Collection
A Collection Due Process (CDP) hearing is your legal right to stop all IRS collection action and negotiate with an independent Appeals Officer. It must be requested within 30 days of a Final Notice of Intent to Levy.
How the IRS Handles This
After the IRS issues a Final Notice of Intent to Levy (LT11 or Letter 1058), you have 30 days to file Form 12153. Filing this form immediately stops all collection while Appeals reviews your case.
DIY Steps to Resolve This
- 1
Confirm you received a Final Notice of Intent to Levy (not just a regular notice)
- 2
File Form 12153 by certified mail within 30 days
- 3
Propose a collection alternative at your hearing
- 4
If denied, petition the Tax Court within 30 days of the determination
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