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.


No Comments

Leave a comment
Comment Information
Email Our Team

Contact Us to Get Started Today

Located in the Washington, D.C area, we serve clients in the District of Columbia, Maryland and Northern Virginia, as well as across the country and overseas. For a free initial consultation, call 202-381-1261 or complete our brief online form.

Bold labels are required.

Contact Information

The use of the Internet or this form for communication with the firm or any individual member of the firm does not establish an attorney-client relationship. Confidential or time-sensitive information should not be sent through this form.


Privacy Policy

Six Convenient Office Locations in and around the DC Metropolitan Area

Washington, D.C.
1050 Connecticut Ave NW #500
Washington, D.C. 20036

Phone: 202-618-1873
Fax: 888-235-8405
Washington Law Office Map

Columbia Office
10440 Little Patuxent Parkway, Suite 300
Columbia, MD 21044

Phone: 202-618-1873
Phone: 410-497-5947
Fax: 888-235-8405
Columbia Law Office Map

Annapolis Office
839 Bestgate Road
Suite 400
Annapolis, MD 21401

Phone: 202-618-1873
Phone: 410-497-5947
Fax: 888-235-8405
Annapolis Law Office Map

Fairfax Office
8280 Willow Oaks Corporate Drive
Suite 600
Fairfax, VA 22031

Phone: 202-618-1873
Phone: 703-988-4817
Fax: 888-235-8405
Fairfax Law Office Map

Rockville Office
199 E. Montgomery Avenue
Suite 100
Rockville, MD 20850

Phone: 202-618-1873
Phone: 240-599-5009
Fax: 888-235-8405
Rockville Law Office Map

Baltimore Office
400 East Pratt Street
8th Floor
Baltimore, MD 21202

Phone: 202-618-1873
Phone: 443-743-3381
Fax: 888-235-8405
Baltimore Law Office Map