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Collection due process rights, part 1: What are they?

You may have heard that Congress has directed the IRS to create a program to use private debt collectors for tax debt in certain cases.

That program is not yet, in place, however, and for now collections for federal tax debt are still being done solely by the IRS.

We will update you in an upcoming post about the status of the private-collector program. In this post, we will inform you about collection due process rights.

What is collection due process?

Collection due process (CDP) involves procedures that the IRS must follow when seeking to collect tax debt. The procedures include sending various notices and allowing taxpayers opportunities for hearings and appeals. As a taxpayer, you have certain rights under these procedures.

When do these rights get triggered?

There are two key notices that initiate the availability of CDP procedures. One is a notice of federal tax lien. Another is notice of intent to levy on your property.

How do you request a CDP hearing?

As with so many things regarding the IRS, the applicable step involves submitting a form. The form to use to ask for a CDP hearing is Form 12153.

What happens if you don't file Form 12153?

Even you don't submit Form 12153 within the required 30 days, you can still appeal internally within the IRS. But to retain the right to challenge the IRS in court in the event of a disagreement with the determination on appeal, you have to file Form 12153 in time.

 

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