Collection Due Process Hearing Prep

What if my request date comes after the CDP hearing deadline?

You can ask for an equivalent hearing, a late hearing with Appeals, “within the one-year period” from your first levy notice date or lien filing; this page shows its last day when it can. A late CDP request does not count as one on its own. Say you want one: use item 2 on Form 12153, say so in your written request, or confirm it when the IRS asks. The IRS manual also lets Appeals treat a late request as on time in rare cases: you acted with care, and something extraordinary and outside your control kept you from meeting the deadline. You can give your reasons in your request or later in the hearing. (Form 12153; IRM 8.22.5.3.1.2 and 8.22.5.3.2; Treas. Reg. 301.6330-1 and 301.6320-1, A-I7)

How does an equivalent hearing differ from a CDP hearing?

Appeals looks at the same issues in both. A timely CDP request on a levy notice generally stops levies for its periods, unless the notice comes after a levy or names an exception. Any timely CDP request adds the hearing and any court time to the time the IRS has to collect; an equivalent hearing by itself adds none. The law requires no levy stop during an equivalent hearing or a lien hearing. The IRS generally pauses levies, but not automated ones, such as on federal payments, in an equivalent hearing (IRM 5.1.9.3.5.1; 5.19.8.4.6). A levy notice has its own deadline. After a CDP hearing, you can ask the Tax Court for review “within 30 days of a determination” (IRC 6330(d)(1)); this tool does not compute that date. An equivalent hearing does not preserve that petition. Two limited side doors remain: innocent spouse claims under IRC 6015 and requests to cut interest under IRC 6404 raised in the hearing can go to a court (IRM 5.1.9.3.2.2), and so can the decision that your request was late (IRM 8.22.5.3.1.2). (Treas. Reg. 301.6330-1 and 301.6320-1, A-G3, A-I2 to A-I4 and A-I6; 301.6330-1, A-E10; Form 12153)

Do I have to use Form 12153?

No. The rules ask for a written, dated and signed request that holds certain facts, and they encourage Form 12153. Step 5 lists each fact. Do not send the prep sheet. Send your request to the hearing address on your notice, not the payment address. (Treas. Reg. 301.6330-1 and 301.6320-1, A-C1 and A-C6; Form 12153)

Can I argue that I do not owe the tax?

Usually only if you did not get a notice of deficiency in time to go to Tax Court, did not sign a form that agreed to the tax, and had no other chance to dispute it. A spousal defense follows its own rules. A notice of deficiency explains why the IRS says you owe more tax and lets you challenge it in court. Step 3 sorts your answers against these rules. (IRC 6330(c)(2)(B); IRM 8.22.8.3; Form 12153)

Does this page send my request?

No. This page files nothing. Copy or print the prep sheet to write from. Send Form 12153, or a request letter that you date and sign, to the hearing address on your notice. Do not send the prep sheet. Keep proof of the date you sent it. (Form 12153)