Published: | Last Updated: June 2, 2023
Taxpayer Requests: CDP/Equivalent/CAP
Equivalent Hearing (Within 1 Year)
View our interactive tax map to see where you are in the tax process. It could help you navigate your way through the IRS.
This is a 30 day notice, please enter the date of your notice so we can help you determine how much time you have left to pay
You received various notices or letters from the IRS requesting payment for the tax balance owing and the debt remains unpaid. Since you have a balance owing, the IRS is continuing with its collection process by either filing a lien, which makes claim to your property or rights to property as security for a tax debt, or issuing a levy that can take your property (such as funds from a bank account, Social Security benefits, wages, your car, or your home).
For each tax period, the IRS is required to send you a notice after it files a lien, and is generally required to notify you before the first attempt to levy, and will send you a Notice of Your Right to a Collection Due Process Hearing explaining your appeal rights. See IRS Publication 594, The IRS Collection Process, and Publication 1660, Collection Appeal Rights, for a full explanation of the Collection Due Process.
Equivalent Hearing (Within 1 Year): You file, within one year after the CDP notice date, Form 12153, Request for a Collection Due Process or Equivalent Hearing, but cannot go to tax court if you disagree with the Appeals decision.
This notice or letter may include additional topics that have not yet been covered here. Please check back frequently for updates.
The first thing to do is to check the return address to be sure it’s from the Internal Revenue Service and not another agency.
If it’s from the IRS, the notice will have instructions on how to respond and provide specific website link for you to visit for additional information located at the end of the notice or letter. Visit I got a notice from the IRS for further details including what to do if the notice is not from the IRS.
Even if you can’t pay the taxes you owe, responding to a notice before the due date could prevent enforcement action. For example, the IRS can issue a levy and take your property or assets (such as funds from a bank account, Social Security benefits, wages, your car, or your home). Be sure to keep your address up to date with the IRS so you receive all notices and letters.
This Notice is Your Right to request a Collection Due Process (CDP) hearing. If you wish to appeal the filing of the lien and/or the proposed levy action, but failed to timely complete and mail Form 12153, Request for a Collection Due Process or Equivalent Hearing, you have lost. The ability to contest Appeals’ decision in the U.S. Tax Court. If your request for a CDP hearing isn’t timely, you can request an Equivalent Hearing within one year from the date of the CDP notice, but you can’t go to court if you disagree with Appeals’ decision.
If the IRS has already issued a CDP notice for that particular tax debt, then you can still request a hearing with the IRS Office of Appeals either before or after the IRS levies your property. You can also request a hearing when the IRS proposes filing of a Notice of Federal Tax Lien and when the IRS rejects, modifies or terminates your installment agreement. You will need to request a conference through the Collection Appeals Program (CAP), but unlike a CDP hearing, you may not seek review of Appeal’s determination in the U.S. Tax Court. See IRS Publication 594, The IRS Collection Process, and Publication 1660, Collection Appeal Rights, for a full explanation of the process.
You need to figure out what payment options might work for your situation, and act to set up a payment plan or other way to pay off your balance. For specifics, see I got a notice from the IRS on TAS Get Help.
For specifics, see I got a notice from the IRS on TAS Get Help and Revocation or Denial of Passport in Case of Certain Unpaid Taxes for further information.
If your income is below a certain level, you may qualify for Low Income Taxpayer Clinic (LITC) representation.
You can obtain the manager’s name and phone number by contacting the employee listed on your notice. IRS employees are required to give you their manager’s name and phone number.
You may complete Form 843, Claim for Refund and Request for Abatement or send a signed statement to the IRS explaining your reason why.
For specific instructions, see Notice 746, Information About Your Notice, Penalty and Interest (PDF).
You may wish to check your tax withholding to make sure you have enough taken from your payroll check each pay period or that you have made an accurate estimated tax payment to ensure you do not have a balance due at the end of the year.
Too little can lead to a tax bill or penalty. Too much can mean you won’t have use of the money until you receive a tax refund. Use the IRS Tax Withholding Estimator to determine if you need to make changes to your withholding.
The Taxpayer Advocate Service is an independent organization within the IRS that helps taxpayers and protects taxpayers’ rights. We can offer you help if your tax problem is causing a financial difficulty, you’ve tried and been unable to resolve your issue with the IRS, or you believe an IRS system, process, or procedure just isn’t working as it should. If you qualify for our assistance, which is always free, we will do everything possible to help you.
Visit www.taxpayeradvocate.irs.gov or call 1-877-777-4778.
Low Income Taxpayer Clinics (LITCs) are independent from the IRS and TAS. LITCs represent individuals whose income is below a certain level and who need to resolve tax problems with the IRS. LITCs can represent taxpayers in audits, appeals, and tax collection disputes before the IRS and in court. In addition, LITCs can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Services are offered for free or a small fee. For more information or to find an LITC near you, see the LITC page on the TAS website or Publication 4134, Low Income Taxpayer Clinic List.