Collection Due Process (CDP) Hearing

A Collection Due Process (CDP) Hearing is a formal process available to taxpayers who want to challenge the IRS's collection actions, such as proposed levies or liens. If you receive a notice of intent to seize property or garnish wages, you can request a CDP hearing to explain your case and explore options like installment agreements or offers in compromise. The hearing is conducted by an independent IRS appeals officer, who will review your situation and help determine if the IRS’s collection efforts are appropriate. It provides an opportunity to address collection actions before they are carried out.