Key Takeaways You have 30 days from a CDP notice (LT11 or Letter 1058) to request a hearing using Form 12153 A timely CDP request legally stops the IRS from proceeding with levy or collection enforcement At a CDP hearing, you can challenge the tax liability, propose alternatives, and raise procedural issues If you disagree with the Appeals decision, you can petition federal tax disputes for independent review Missing the 30-day deadline limits you to an "equivalent hearing" — which does not provide the formal tax dispute process access What Is a Collection Due Process Hearing? A Collection Due Process (CDP) hearing is a formal administrative hearing before the IRS Office of Appeals that gives you the right to challenge proposed collection actions before they occur. Created by Congress in 1998 through the IRS Restructuring and Reform Act, CDP hearings ensure that taxpayers have due process protections before the IRS seizes their property. You receive CDP rights when the IRS issues certain critical notices: Notice of Federal Tax Lien Filing (Letter 3172): After the IRS files a lien against your property Final Notice of Intent to Levy (LT11 or Letter 1058): Before the IRS proceeds with levy action How to Request a CDP Hearing Form 12153: Request for a Collection Due Process Hearing You request a CDP hearing by filing Form 12153 with the IRS. The form requires: Your name, address, SSN/TIN The tax periods and types you're disputing The reason(s) for your disagreement Any collection alternatives you want to propose The 30-Day Deadline You must file Form 12153 within 30 days of the date on the CDP notice. This deadline is critical because: Timely filing: Legally prohibits the IRS from proceeding with levy action until the hearing and any formal dispute petition are resolved Late filing (within 1 year):...