COLLECTION DUE PROCESS HEARING REQUEST

Under IRC §§ 6320 and 6330

PART I — STATUTORY AND PROCEDURAL OVERVIEW

A. Legal Authority

The Internal Revenue Service Restructuring and Reform Act of 1998 (RRA 98) established Collection Due Process (CDP) hearing rights, codified at IRC §§ 6320 and 6330. These provisions guarantee taxpayers the right to a hearing before the IRS Independent Office of Appeals before certain collection actions become final.

IRC § 6320 requires the IRS to notify a taxpayer in writing within five (5) business days after the filing of a Notice of Federal Tax Lien (NFTL). The notice must inform the taxpayer of the right to request a CDP hearing.

IRC § 6330 requires the IRS to provide a taxpayer with written notice at least thirty (30) days before the first levy action with respect to any tax period. The notice must inform the taxpayer of the right to request a CDP hearing.

B. Filing Deadlines

CRITICAL DEADLINE: The 30-day period is measured from the date of the CDP notice (Letter 3172, LT11, or Letter 1058), NOT the date of receipt. Failure to file within 30 days results in loss of the right to a CDP hearing and Tax Court review. The taxpayer may still request an Equivalent Hearing within one year, but no judicial review is available from an Equivalent Hearing determination. See Treas. Reg. § 301.6330-1(i).

C. Effect of Timely CDP Request

A timely CDP hearing request:

1. Prohibits levy action during the pendency of the hearing and any subsequent Tax Court proceeding (IRC § 6330(e)(1)).
2. Suspends the collection statute of limitations (the 10-year CSED under IRC § 6502) for the period during which levy is prohibited, plus 90 days thereafter (IRC § 6330(e)(1)).
3. Preserves the right to petition the Tax Court for review of the Appeals determination within 30 days of the determination letter (IRC § 6330(d)(1)).

D. Matters Considered at CDP Hearing

Under IRC § 6330(c), the Appeals Officer must consider and verify the following:

1. Verification Requirements (IRC § 6330(c)(1)):
   - Whether the IRS met all requirements of any applicable law or administrative procedure
   - Whether proper notice was given
   - Whether the assessment was properly made

2. Issues Raised by Taxpayer (IRC § 6330(c)(2)):
   - Appropriateness of the collection action
   - Collection alternatives, including:
   - Installment agreement (IRC § 6159)
   - Offer in compromise (IRC § 7122)
   - Currently not collectible (CNC) status
   - Posting of a bond
   - Substitution of other assets
   - Spousal defenses (IRC § 6015)
   - The underlying tax liability IF the taxpayer did not receive a statutory notice of deficiency or otherwise have a prior opportunity to dispute the liability (IRC § 6330(c)(2)(B))

3. Balancing Test (IRC § 6330(c)(3)):
   - Whether the proposed collection action balances the need for efficient collection with the legitimate concern that the collection action be no more intrusive than necessary

E. Restrictions on Issues

Under IRC § 6330(c)(4):
- The taxpayer may not raise frivolous issues or positions identified in IRS Notice 2010-33 or its successors
- The taxpayer may not raise issues that were raised and considered at a prior CDP hearing or judicial proceeding (IRC § 6330(c)(4)(A))
- Raising a frivolous position may result in a penalty of up to $5,000 under IRC § 6673(a)(2)

PART II — CDP HEARING REQUEST FORM

Heading and Identification

[__/__/____]
Date of Request

Internal Revenue Service
Independent Office of Appeals
[________________________________]
[________________________________]
[________________________________]
Address from CDP Notice

Re: Request for Collection Due Process Hearing Pursuant to IRC §§ 6320 and 6330

CDP Notice Information

Tax Periods and Amounts at Issue

Total Amount at Issue: $[________________________________]

Type of Hearing Requested

☐ Collection Due Process (CDP) Hearing — Request filed within 30 days of the date of the CDP notice. The taxpayer preserves the right to judicial review by the United States Tax Court under IRC § 6330(d).

☐ Equivalent Hearing — Request filed after the 30-day CDP deadline but within one (1) year of the date of the CDP notice. The taxpayer acknowledges that an Equivalent Hearing does not preserve the right to judicial review, does not suspend the collection statute of limitations, and does not prohibit levy action during the hearing. See Treas. Reg. § 301.6330-1(i).

PART III — ISSUES FOR CONSIDERATION AT HEARING

The taxpayer requests that the Appeals Officer consider the following issues at the CDP hearing. Check all that apply and provide supporting details below.

A. Verification of Requirements of Applicable Law (IRC § 6330(c)(1))

☐ The taxpayer requests that the Appeals Officer verify that the IRS has met all requirements of applicable law and administrative procedure, including:

☐ Proper assessment of the tax liability
☐ Proper notice and demand for payment under IRC § 6303
☐ Proper issuance of CDP notice under IRC § 6320 or § 6330
☐ Compliance with IRM procedures for lien filing and/or levy
☐ Verification that the collection statute of limitations has not expired
☐ Other verification issues: [________________________________]

B. Challenge to Underlying Tax Liability (IRC § 6330(c)(2)(B))

☐ The taxpayer challenges the underlying tax liability for the following reasons:

Eligibility to Challenge Underlying Liability (check one):

☐ The taxpayer did NOT receive a statutory notice of deficiency (90-day letter) for the tax period(s) at issue
☐ The taxpayer did NOT otherwise have a prior opportunity to dispute the tax liability
☐ The liability was assessed by the IRS through a Substitute for Return (SFR) under IRC § 6020(b), and the taxpayer had no prior opportunity to contest the assessment

Basis for Challenge:

[________________________________]
[________________________________]
[________________________________]
[________________________________]

Supporting Documentation for Liability Challenge:

☐ Original or amended tax return(s) for period(s) at issue
☐ W-2s, 1099s, and other income documentation
☐ Deduction and credit substantiation
☐ Correspondence showing no prior notice of deficiency was received
☐ Other: [________________________________]

C. Appropriateness of Collection Action (IRC § 6330(c)(2)(A))

☐ The taxpayer contends that the proposed collection action is not appropriate under the circumstances because:

☐ The collection action is more intrusive than necessary to collect the tax
☐ Less intrusive collection alternatives are available and should be pursued
☐ The collection action would cause undue economic hardship under IRC § 6343(a)(1)(D)
☐ The IRS has not properly considered the taxpayer's financial situation
☐ The IRS failed to follow its own procedures (IRM violations)
☐ Other: [________________________________]

Explanation:

[________________________________]
[________________________________]
[________________________________]

D. Collection Alternatives (IRC § 6330(c)(2)(A)(iii))

The taxpayer requests that the Appeals Officer consider the following collection alternatives:

D.1. Installment Agreement (IRC § 6159)

☐ The taxpayer requests consideration of an installment agreement

☐ Guaranteed Installment Agreement (IRC § 6159(c)) — Balance $10,000 or less
☐ Streamlined Installment Agreement — Balance $50,000 or less
☐ Non-Streamlined Installment Agreement — Balance over $50,000
☐ Partial Payment Installment Agreement (PPIA) — Balance exceeds ability to pay in full before CSED

D.2. Offer in Compromise (IRC § 7122)

☐ The taxpayer requests consideration of an offer in compromise

D.3. Currently Not Collectible (CNC) Status

☐ The taxpayer requests that the account be placed in Currently Not Collectible (CNC) status because:

☐ Payment of the tax liability would create an economic hardship under IRC § 6343(a)(1)(D)
☐ The taxpayer's allowable monthly expenses equal or exceed monthly income
☐ The taxpayer has no equity in assets that could be liquidated
☐ Other: [________________________________]

D.4. Lien Discharge, Subordination, or Withdrawal

☐ The taxpayer requests lien relief:

☐ Discharge of property from federal tax lien (IRC § 6325(b))
☐ Subordination of federal tax lien (IRC § 6325(d))
☐ Withdrawal of notice of federal tax lien (IRC § 6323(j))
☐ Nonattachment of federal tax lien (IRC § 6325(e))

Reason for Lien Relief Request:

[________________________________]
[________________________________]

D.5. Other Collection Alternatives

☐ Posting of bond (IRC § 6325(a)(2))
☐ Substitution of other assets
☐ Escrow arrangement
☐ Other: [________________________________]

E. Spousal Defenses (IRC § 6015)

☐ The taxpayer raises spousal defenses and requests relief under:

☐ IRC § 6015(b) — Traditional Innocent Spouse Relief
☐ IRC § 6015(c) — Separation of Liability Relief
☐ IRC § 6015(f) — Equitable Relief
☐ Injured Spouse Claim (Form 8379)

Explanation of Spousal Defense:

[________________________________]
[________________________________]
[________________________________]

☐ Form 8857 (Request for Innocent Spouse Relief) is attached
☐ Form 8857 will be filed separately

F. Other Issues

☐ The taxpayer raises the following additional issues for consideration at the CDP hearing:

[________________________________]
[________________________________]
[________________________________]

PART IV — STATEMENT OF FACTS

The taxpayer provides the following statement of facts in support of this CDP hearing request:

A. Background

[________________________________]
[________________________________]
[________________________________]
[________________________________]

B. Tax Compliance History

C. Current Financial Situation

Assets Summary:

D. Hardship Circumstances (if applicable)

☐ The taxpayer alleges that collection would cause an economic hardship. Describe the specific hardship circumstances:

[________________________________]
[________________________________]
[________________________________]
[________________________________]

PART V — SUPPORTING DOCUMENTATION CHECKLIST

The following documents are attached in support of this CDP hearing request:

Required Documents

☐ Copy of the CDP notice (Letter 3172, LT11, Letter 1058, or other notice)
☐ Completed IRS Form 12153, Request for Collection Due Process or Equivalent Hearing
☐ Power of Attorney (Form 2848) — if represented by counsel or other authorized representative
☐ Tax Information Authorization (Form 8821) — if applicable

Financial Documentation (if proposing collection alternatives)

☐ Collection Information Statement:
☐ Form 433-A (Collection Information Statement for Wage Earners and Self-Employed Individuals)
☐ Form 433-B (Collection Information Statement for Businesses)
☐ Form 433-F (Collection Information Statement)
☐ Pay stubs or proof of income (last 3 months)
☐ Bank statements for all accounts (last 3 months)
☐ Monthly expense documentation (mortgage/rent, utilities, insurance, etc.)
☐ Proof of other liabilities (loan statements, credit card statements)
☐ Asset valuation documentation (appraisals, KBB printouts, account statements)
☐ Retirement account statements (last 3 months)
☐ Self-employment income and expense records (last 12 months, if applicable)
☐ Business financial statements (if applicable)

Liability Challenge Documentation (if applicable)

☐ Original or amended tax return(s) for the period(s) at issue
☐ W-2s, 1099s, and other income documentation
☐ Documentation of deductions, credits, and exemptions claimed
☐ Prior correspondence with IRS regarding the liability
☐ Evidence that no statutory notice of deficiency was received

Spousal Defense Documentation (if applicable)

☐ Form 8857, Request for Innocent Spouse Relief
☐ Divorce decree or legal separation agreement
☐ Documentation of abuse or coercion (if applicable)
☐ Evidence of lack of knowledge regarding erroneous items

Hardship Documentation (if applicable)

☐ Medical records and bills
☐ Disability determination letters
☐ Unemployment documentation
☐ Evidence of extraordinary circumstances (natural disaster, etc.)
☐ Dependent care documentation

Other Supporting Documents

☐ [________________________________]
☐ [________________________________]
☐ [________________________________]

PART VI — REPRESENTATIVE INFORMATION (IF APPLICABLE)

☐ Form 2848 (Power of Attorney and Declaration of Representative) is attached
☐ Form 2848 is already on file with the IRS (confirm CAF number above)

PART VII — HEARING PREFERENCES

A. Hearing Format

☐ In-person conference at the local IRS Appeals office
☐ Telephone conference
☐ Video conference (if available)
☐ Correspondence hearing (submission of written materials only)

B. Preferred Schedule

☐ The taxpayer/representative is available at any time
☐ The taxpayer/representative requests the hearing be scheduled:
- Preferred dates: [________________________________]
- Preferred times: [________________________________]
- Dates/times unavailable: [________________________________]

C. Language Preference

☐ English
☐ Other language — Interpreter needed: [________________________________]

PART VIII — COVER LETTER

[________________________________]
Law Firm / Taxpayer Letterhead

[__/__/____]

Internal Revenue Service
Independent Office of Appeals
[________________________________]
[________________________________]
[________________________________]

Via Certified Mail, Return Receipt Requested
Certified Mail No.: [________________________________]

Re: Collection Due Process Hearing Request Under IRC §§ 6320/6330
Taxpayer: [________________________________]
SSN/EIN: [________________________________]
Tax Period(s): [________________________________]
CDP Notice Number: [________________________________]
CDP Notice Date: [__/__/____]

Dear Sir or Madam:

On behalf of [________________________________] ("Taxpayer"), I hereby submit this Request for a Collection Due Process Hearing pursuant to Internal Revenue Code Sections 6320 and 6330. The Taxpayer received [________________________________] (describe type of notice), dated [__/__/____], concerning the tax period(s) identified above.

This request is being filed within thirty (30) days of the date of the CDP notice, and is therefore timely under IRC § 6330(b)(1) and Treas. Reg. § 301.6330-1(b).

Issues for Hearing: The Taxpayer requests that the Appeals Officer address the following issues at the CDP hearing:

1. [________________________________]
2. [________________________________]
3. [________________________________]

Collection Alternative Proposed: The Taxpayer proposes [________________________________] as an alternative to the collection action described in the CDP notice. A complete financial disclosure, including [Form 433-A / Form 433-F] and supporting documentation, is enclosed for the Appeals Officer's review.

Compliance: The Taxpayer [is / is working to become] in current compliance with all filing and payment obligations. [If not in compliance, describe steps being taken to come into compliance.]

The following documents are enclosed:

1. Completed Form 12153
2. This CDP Hearing Request with supporting narrative
3. Power of Attorney (Form 2848) [if applicable]
4. Collection Information Statement ([Form 433-A / Form 433-F]) [if applicable]
5. Supporting financial documentation
6. [Other documents as applicable]

The Taxpayer requests that all collection activity be suspended during the pendency of this hearing, as required by IRC § 6330(e). Please direct all communications regarding this matter to the undersigned representative at the address and telephone number listed below.

Thank you for your prompt attention to this request. Please confirm receipt at your earliest convenience.

Respectfully submitted,

[________________________________]
[________________________________]
[________________________________]
[________________________________]
[________________________________]
Attorney / Representative Name, Title
Firm Name
Address
Telephone / Email
CAF Number

PART IX — TAXPAYER DECLARATION AND SIGNATURE

I, [________________________________], declare under penalties of perjury that the information contained in this Collection Due Process Hearing Request and all attached documentation is true, correct, and complete to the best of my knowledge and belief.

I understand that:

1. A timely CDP hearing request will suspend levy action during the pendency of the hearing and any subsequent Tax Court proceeding.
2. The collection statute of limitations (CSED) will be suspended during the period that levy is prohibited.
3. If I raise a frivolous position, I may be subject to a penalty of up to $5,000 under IRC § 6673(a)(2).
4. I have the right to petition the United States Tax Court within 30 days of the Appeals determination if I disagree with the outcome.
5. If I file this request after the 30-day CDP deadline (as an Equivalent Hearing), I will not have the right to petition the Tax Court and collection activity will not be suspended.

Signature: [________________________________]

Printed Name: [________________________________]

Date: [__/__/____]

PART X — PRACTITIONER REFERENCE GUIDE

A. Key Statutory Provisions

B. Key Treasury Regulations

C. Key IRM Sections

D. Filing Instructions

1. Where to File: Send Form 12153 and this request to the address shown on the CDP notice. If the notice does not specify an address, contact the IRS at 1-800-829-1040 for the correct filing address.

2. How to File: File by certified mail, return receipt requested, to preserve proof of timely filing. Retain a copy of the entire filing package, the certified mail receipt, and the return receipt card.

3. Timely Mailing Rule: Under IRC § 7502, a request is considered timely filed if it is mailed on or before the 30th day, as evidenced by a U.S. Postal Service postmark or designated private delivery service mark.

4. Defective Requests: Under Treas. Reg. § 301.6330-1(b)(3), if the IRS determines that a CDP hearing request is defective (e.g., missing reason for hearing), the IRS must give the taxpayer a reasonable period to cure the defect before denying the request.

5. Multiple Periods: If the taxpayer has received CDP notices for multiple tax periods, separate Form 12153 requests may be filed for each period, or a single request may cover all periods listed on the same CDP notice.

E. Post-Hearing Procedures

1. Notice of Determination: After the hearing, the Appeals Officer will issue a Notice of Determination, which is the final administrative decision on the CDP hearing.

2. Tax Court Petition: If the taxpayer disagrees with the Notice of Determination, the taxpayer has 30 days from the mailing date of the determination to file a petition with the United States Tax Court under IRC § 6330(d)(1). The petition must be filed with the Tax Court at 400 Second Street NW, Washington, DC 20217.

3. Jurisdiction: The Tax Court reviews the Appeals determination under an abuse of discretion standard, except that legal and factual determinations regarding the underlying liability are reviewed de novo. See Goza v. Commissioner, 114 T.C. 176 (2000); Sego v. Commissioner, 114 T.C. 604 (2000).

4. Standard of Review: The Tax Court applies the following standards:
   - Abuse of Discretion: For the Appeals Officer's determination regarding collection alternatives and the balancing test
   - De Novo: For challenges to the underlying tax liability (if properly raised)

F. Equivalent Hearing vs. CDP Hearing Comparison

G. Common Pitfalls and Practice Tips

1. Missing the 30-Day Deadline: The most critical error is missing the 30-day filing deadline. Calendar the deadline immediately upon receipt of the CDP notice. Consider filing by fax (if permitted) or hand-delivery in addition to certified mail if the deadline is imminent.

2. Failure to State Reasons: The request must state the reasons the taxpayer disagrees with the collection action. A bare request without reasons may be treated as defective, though the IRS must provide an opportunity to cure under Treas. Reg. § 301.6330-1(b)(3).

3. Current Compliance: The Appeals Officer will consider whether the taxpayer is in current compliance with filing and payment obligations. Ensure all required returns are filed and current estimated tax payments are being made before the hearing.

4. Financial Documentation: If proposing collection alternatives, prepare complete and accurate financial statements (Form 433-A or 433-F) with supporting documentation. Incomplete financial information is a common basis for rejection of proposed alternatives.

5. Retaining Evidence of Filing: Always retain proof of timely filing, including certified mail receipts, return receipt cards, and copies of all documents submitted.

6. Coordinating with Other Relief: A CDP hearing can be used strategically in conjunction with other relief mechanisms, such as filing an OIC, requesting an installment agreement, or claiming innocent spouse relief. The CDP hearing provides a forum to present these alternatives while collection activity is suspended.

7. Prior Opportunity Limitation: If the taxpayer received a statutory notice of deficiency (90-day letter) and failed to petition the Tax Court, the taxpayer generally cannot challenge the underlying liability at the CDP hearing. Review prior correspondence carefully before attempting to challenge the liability.

8. Recording the Hearing: Under IRC § 7521(a)(1), the taxpayer has the right to make an audio recording of any in-person interview with an IRS officer or employee. This right extends to CDP hearings conducted in person.

PART XI — MAILING AND SERVICE INSTRUCTIONS

Mailing Address

Send the completed Form 12153 and all supporting documentation to:

Internal Revenue Service
Independent Office of Appeals
[________________________________]
[________________________________]
[________________________________]
(Use the address shown on the CDP notice)

Method of Service

☐ U.S. Certified Mail, Return Receipt Requested
Certified Mail No.: [________________________________]

☐ Designated Private Delivery Service (IRC § 7502(f))
Tracking No.: [________________________________]

☐ Hand Delivery (retain dated receipt)

☐ Fax (only if permitted by local office — confirm with IRS)
Fax No.: [________________________________]
Fax Confirmation No.: [________________________________]

Proof of Filing Retained

☐ Copy of complete filing package retained
☐ Certified mail receipt retained
☐ Return receipt card will be retained upon return
☐ Other proof of filing: [________________________________]

SOURCES AND REFERENCES

1. Internal Revenue Code §§ 6320, 6330, 6159, 6325, 6343, 6502, 7122, 6015, 6673, 7502, 7521
2. Treasury Regulations §§ 301.6320-1, 301.6330-1
3. IRM 5.1.9, 5.19.8, 8.22.4 through 8.22.9
4. IRS Form 12153, Request for Collection Due Process or Equivalent Hearing
5. IRS Publication 1660, Collection Appeal Rights
6. Goza v. Commissioner, 114 T.C. 176 (2000) (standard of review in CDP cases)
7. Sego v. Commissioner, 114 T.C. 604 (2000) (de novo review of liability challenges)
8. Lunsford v. Commissioner, 117 T.C. 159 (2001) (abuse of discretion standard)

This template is provided for informational purposes only and does not constitute legal advice. You must have this template reviewed and customized by a qualified attorney licensed in your jurisdiction before use. Do not use this template without professional legal review. Tax laws and IRS procedures are subject to change; verify all citations and procedures before filing.