What Is Inside
How to read a lien or levy notice, protect your right to a hearing, and stop collection before it starts. The rights here come from IRC 6320 and 6330.
- The two notices that start the clock, and why the date controls everything
- What a Collection Due Process hearing actually does
- The 30 day deadline and Form 12153
- CDP versus an equivalent hearing, and what you lose after day 31
- What you can and cannot raise in a CDP hearing
- The CAP option with Form 9423: faster and broader, but no court review
- When not to request a hearing
- The common mistakes that forfeit your rights
Who This Helps
The guide is built for you if most of these are true.
- You received a final notice of intent to levy or a lien filing notice
- You want to stop collection while you appeal
- You want to preserve your right to Tax Court review
- You disagree with a collection action and want it reviewed fast
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Related guides: Levies and Garnishment, Tax Lien Withdrawal.