Collection Due Process Hearings in Florida: Your Right to Stop the IRS

The IRS just sent you a notice saying they intend to levy your wages or bank accounts, or they filed a federal tax lien. You have 30 days to request a Collection Due Process hearing. This is one of the most powerful rights you have as a taxpayer. Do not waste it.

What a CDP Hearing Does

A CDP hearing stops IRS collection activity while your case is being reviewed. No levies. No garnishments. The hearing is conducted by an Appeals Officer who was not involved in the original collection decision. You can raise collection alternatives, challenge the underlying tax liability if you did not have a prior opportunity, and argue that the proposed collection action is not appropriate.

What You Can Raise

During a CDP hearing, you can propose an installment agreement, offer in compromise, or currently not collectible status. You can argue that the IRS did not follow proper procedures. You can challenge the amount owed if you never received a statutory notice of deficiency. You can present financial hardship evidence.

The 30-Day Window Is Absolute

If you miss the 30-day deadline for requesting a CDP hearing, you lose your right to Tax Court review. You can still request an equivalent hearing, but it does not have the same protections. The 30-day clock starts from the date on the notice, not the date you received it. Watch your mail.

A properly conducted CDP hearing can be the difference between losing your paycheck and getting a manageable payment plan. Take it seriously.