Hearing Available Under Collection Due Process (CDP) (Part II)
For Levy Notices:
For each tax and period, the IRS is required to notify you the first time it collects or intends to collect a tax liability by taking your property or rights to property
The IRS does this by issuing you a pre-levy or post-levy notice. The notice is mailed, given to you, or left at your home or office. During the 30-day period from the date of the notice, you may request a hearing with Appeals. There are four exceptions to issuing this notice before levy:
1. When collection of the tax is in jeopardy.
2. When the IRS levies your state tax refund.
3. When the criteria for a Disqualified Employment Tax Levy is met.
4. When the IRS serves a federal contractor levy.
You may request a hearing after the levy action in these instances.
If your request for a CDP hearing is not timely, you may request an equivalent hearing. To receive an equivalent hearing, your request must be postmarked on or before the end of the one-year period after the date of the levy notice or on or before the end of the one-year period plus 5 business days after the filing date of the Notice of Federal Tax Lien.
(IRS Publication 1660) (TTT 02/12/19)