The Tax Law Firm of Charles A. Ray, Jr. provides expert legal services representing individuals and businesses across the United States. While based in the nation's capital, our firm supports clients nationwide with IRS disputes, audits, and appeals, including the crucial collection due process hearing in Washington, DC.
According to the Internal Revenue Code, a collection due process hearing (a "CDP Hearing") is a hearing to decide whether an IRS collections action is appropriate.
A collection due process hearing is a formal opportunity to challenge IRS collection actions. Conducted by the IRS Office of Appeals, an independent branch resolving disputes, the hearing is typically overseen by a former IRS Revenue Agent with deep experience. Our skilled tax lawyers can provide critical support during this process for those needing guidance.
When the IRS assesses additional taxes or penalties—especially for international reporting issues—taxpayers have options to dispute the charges. For many, submitting Form 12153 to request a collection due process hearing is one of the best strategies. This hearing gives you a chance to present your case to a Settlement Officer, argue that any noncompliance was due to reasonable cause (not willful neglect), and potentially reduce penalties or taxes owed.
A collection due process hearing is your final chance to offer an alternative to the IRS before they levy your account or file a tax lien. If you do not request a collection due process hearing, the levy will proceed, and the lien will remain in place.
The IRS has broad powers to seize assets and garnish wages, but taxpayers also have rights. Requesting a collection due process hearing allows you to:
The outcome of a CDP hearing can be appealed to the U.S. Tax Court, where a judge will make a final decision. For the best outcome, work with a tax lawyer who understands the nuances of tax law and appeals.
This right is time-sensitive. You have just 30 days from receiving one of the following IRS notices to submit Form 12153:
After your request, IRS collections are paused until your hearing is resolved. For urgent help, reach out to a tax lawyer who provides prompt and professional legal services.
If you miss the 30-day window, you may request an "Equivalent Hearing" through the IRS Collections Appeals Program (CAP) within one year of the notice. While similar, an equivalent hearing:
While you can still challenge levies and garnishments, a collection due process hearing remains the stronger legal option. Rely on our experienced tax lawyers to guide you through either process.
