How it works
After a final notice of intent to levy or a lien filing, you have 30 days to request a Collection Due Process hearing on Form 12153. Appeals then reviews whether the collection action is appropriate and considers alternatives: an installment agreement, an Offer in Compromise, or hardship status. In limited cases the underlying liability can be disputed. A timely request pauses the levy and preserves the right to Tax Court review; a late request gets an equivalent hearing without those rights.
Why it matters
It is the last structured opportunity to stop enforced collection with rights intact, and the 30-day clock runs from the notice date.
Example
A taxpayer receives Letter 1058 on the 3rd and files Form 12153 on the 28th. The levy is on hold, and Appeals accepts a 600 dollar monthly installment agreement at the hearing.
Related: Form 12153, final notice of intent to levy.
