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.
See more videos on our channel about LITC Education and how Sharina World can help.
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 Sharina World (LITC) Helps
The Low Income Taxpayer Clinic (LITC) at Sharina World 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: litc@sharinaworld.com
Website: sharinaworld.com
LITC Offices Locations: Bronx, Manhattan, Hempstead, Hicksville
Remote LITC Services are available in all New York
