When the IRS issues a Final Notice of Intent to Levy (such as CP90, CP91, or LT11/Letter 1058), taxpayers have the legal right to request a Collection Due Process (CDP) hearing. This hearing is a critical safeguard, giving you the chance to dispute the IRS’s proposed collection action before it begins.

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🚨 What a CDP Hearing Means

  • A CDP hearing is your opportunity to challenge the IRS’s intent to levy or file a lien.
  • It allows you to present alternatives such as installment agreements, offers in compromise, or hardship status.
  • Requesting a hearing stops levy action until the case is resolved.

🎯 How to Request a CDP Hearing

  • File Form 12153 within 30 days of receiving the Final Notice of Intent to Levy.
  • Clearly state why you disagree with the IRS’s proposed action.
  • Provide supporting documentation (financial hardship, incorrect assessment, or alternative resolution options).
  • Attend the hearing with representation if possible.

⚖️ What to Expect at the Hearing

  • Conducted by the IRS Office of Appeals.
  • You can dispute the amount owed, propose payment alternatives, or argue for penalty relief.
  • The Appeals Officer reviews your case and issues a determination.
  • If you disagree with the outcome, you may petition the U.S. Tax Court.

⚠️ Common Complications

  • Missed Deadline: Failing to request a hearing within 30 days forfeits your CDP rights.
  • Incomplete Documentation: Weakens your case and reduces chances of relief.
  • Financial Hardship: Levying wages or Social Security benefits can cause severe strain.
  • Language Barriers: ESL taxpayers may struggle to understand notices and deadlines.

🛡️ How CPA Clinics (LITC) Helps

The Low Income Taxpayer Clinic (LITC) at CPA Clinics provides free or low‑cost representation for qualifying taxpayers. We:

  • File for CDP hearings on your behalf within the deadline.
  • Prepare documentation to support your case.
  • Represent you before the IRS Appeals Office.
  • Assist ESL taxpayers in understanding their rights.
  • Negotiate alternatives such as installment agreements, offers in compromise, or hardship status.

📖 Commonly Asked Questions

Q1: What is a CDP hearing?
 👉 It’s your right to dispute IRS collection actions before they begin.

Q2: How do I request a CDP hearing?
👉 File Form 12153 within 30 days of receiving the Final Notice of Intent to Levy.

Q3: What happens if I miss the deadline?
👉 You lose CDP rights, but you may still request an Equivalent Hearing (less protection).

Q4: Do I qualify for LITC help?
👉 If your income is ≤250% of the federal poverty level or you speak English as a second language, you may qualify for free representation.

Q5: Can LITC stop a levy?
 👉 Yes. By filing for a CDP hearing and negotiating alternatives, LITC can stop or delay levy actions.

Contact Us – We’re Here to Help

Don’t wait until the IRS takes action. If you’ve received a Final Notice of Intent to Levy, act immediately. Relief and representation may be available.

📞 Call our LITC Hotline today: 516‑464‑1844
📧 Email: info@cpaclinics.com
🌐 Website: www.cpaclinics.com
📍 Locations: Bronx, Manhattan, Hempstead, Hicksville