Collection Due Process Hearing

Collection Due Process Hearing

A Collection Due Process Hearing is a legal proceeding provided by the Internal Revenue Service (IRS) that allows taxpayers to challenge the IRS’s intent to levy or garnish their wages or bank accounts. Taxpayers can request this hearing after receiving a notice of intent to levy, ensuring their rights are protected under the law.

During the hearing, taxpayers can present their case to an impartial IRS Appeals Officer. They may argue against the proposed levy, propose alternative payment arrangements, or challenge the underlying tax owed. The hearing can occur via mail or in person, and it serves as an opportunity for taxpayers to seek a fair resolution before the IRS takes any collection action. If the taxpayer is unsatisfied with the outcome, they may appeal the decision to the United States Tax Court.