
Collection Due Process
Collection Due Process (CDP) is a formal process offered by the IRS that gives taxpayers the right to challenge and appeal debt collection actions, such as levies or wage garnishments. If you disagree with the IRS's collection efforts, you can request a CDP hearing within 30 days of receiving a notice. This hearing allows you to present your case, explore options like payment plans, and ensure that the IRS follows fair procedures before taking aggressive collection actions. It provides an opportunity to resolve tax debt issues in a structured, administrative setting.