Tax Dictionary – Collection Due Process Hearing
A Collection Due Process (CDP) is available if you receive one of the following notices: Notice of Federal Tax Lien Filing and Your Right to a Hearing Under IRC 6320 (Lien Notice), a Final Notice – Notice of Intent to Levy and Notice of Your Right to A Hearing, a Notice of Jeopardy Levy and Right of Appeal, a Notice of Levy on Your State Tax Refund – Notice of Your Right to a Hearing (Levy Notices), and a Notice of Levy and Notice of Your Right to a Hearing. If you disagree with the Appeals decision, you may be able to take your case to court.
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If you disagree with specific IRS collection actions, you may have the right to request a Collection Due Process (CDP) hearing. During the hearing, you or your authorized representative will state your case and provide documentation to support your position.
You can request a CDP hearing when:
- The IRS files a tax lien.
- You receive a Final Notice of Intent to Levy.
- You receive a notice explaining that the IRS levied your state tax refund or federal contractor payments.
- You receive a Notice of Jeopardy Levy.
If you disagree with the appeals officer’s decision at the end of a CDP hearing, you have the right to file a petition with the U.S. Tax Court.
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