Collection Due Process Hearings

If you received a notice of federal tax lien or notice of intent to levy, you have 30 days to request a hearing.  Basically, if you disagree with the amount owed or want to discuss your payment options, you may appeal any possible IRS collection action to the IRS Office of Appeals.  Once you timely and properly file a CDP, the IRS cannot engage in any enforced collection activity until after the IRS Office of Appeals makes a determination.  Once a determination from the CDP hearing is made, you have typically 90 days to contest this determination in the US Tax Court.