CDP is the taxpayer's constitutional-style protection against unilateral IRS collection. Under §§6320 (liens) and 6330 (levies), the taxpayer has 30 days from the notice date to request a hearing with Appeals. Timely filing pauses collection and preserves Tax Court review.
An at-a-glance view of every step covered in this guide.
Timely CDP suspends levy action and the CSED. It opens Appeals review of: existence/amount of the liability (if no prior opportunity), spousal defenses, collection alternatives (IA, OIC, CNC), and appropriateness of the collection action.
Filed after the 30-day window but within 1 year. Provides Appeals review but no Tax Court right and no automatic collection suspension. A distant second-best; timely CDP is worth the effort.
Timely CDP filing pauses new levy action. An existing wage levy is not automatically released, but the Settlement Officer will typically address release as part of the resolution.
Only if you did not receive — or otherwise had no prior opportunity to dispute — a Statutory Notice of Deficiency for that period. Otherwise Appeals limits review to collection alternatives.
You lose Tax Court rights and CSED tolling. You can still file an Equivalent Hearing within 1 year, but the IRS is free to levy while it's pending.
No, but a well-prepared CDP identifying specific alternatives (IA amount, OIC RCP calc, CNC hardship showing) resolves faster and produces better outcomes than a bare-bones request.
A licensed tax attorney will pull your IRS transcripts, review your situation, and walk you through the resolution options that fit — no obligation.