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Hearing Available Under Collection Due Process (CDP) (Part II)

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)