How do you request a CDP or equivalent hearing with the Offi ce of Appeals? - John R. Dundon II, Enrolled Agent
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How do you request a CDP or equivalent hearing with the Offi ce of Appeals?

How do you request a CDP or equivalent hearing with the Offi ce of Appeals?

Complete IRS Form 12153, Request for a Collection Due Process or Equivalent Hearing, or other written request with the same information and send it to the address shown on your lien or levy notice. To request an equivalent hearing, you must check the Equivalent Hearing box on line 6 of Form 12153 or if you don’t use Form 12513 write that you want an equivalent hearing if the CDP hearing request is late. If you received both a lien and a levy notice, you may appeal both actions by checking the boxes on line 5 of Form 12153 or if you don’t use Form 12153 you may appeal both actions in one written request. You must identify your alternatives to, or your reasons for disagreeing with, the lien fi ling or the levy action. Alternatives or reasons for disagreeing may include:
• Collection alternatives such as installment agreement or offer in compromise.
• Subordination or discharge of lien.
• Withdrawal of Notice of Federal Tax Lien.
• Appropriate spousal defenses.
• The existence or amount of the tax, but only if you did not receive a notice of defi ciency or did not otherwise have an opportunity to dispute the tax liability.

You may not raise an issue that was raised and considered at a prior administrative or judicial hearing, if you participated meaningfully in the prior hearing or proceeding.

Include a copy of your lien and/or levy notice. List all taxes and tax periods for which you are requesting a hearing. You are entitled to only one hearing relating to a lien notice and one hearing relating to a levy notice, for each taxable period. In general, the IRS will deny a hearing request that makes arguments identifi ed by the IRS as frivolous or that is made to delay collection.

To preserve your right to go to court, you must request a CDP hearing within the time period provided by law. Your request for a CDP hearing must be sent to the address on the lien or levy notice and postmarked on or before the date shown in the lien notice or on or before the 30th day after the date of the levy notice.