IRS Collection Due Process Hearings

One of the most important rights available to taxpayers with past-due tax liabilities is the right to request a hearing within the IRS (called a collection due process, or CDP, hearing) to prevent collection action and to propose alternative methods of resolution. To protect their interests, it is important that taxpayers understand how and when to request these hearings. They also must understand what rights they have to request CDP hearings, how the CDP hearing process works, and what their options are at the conclusion of a CDP hearing.