What does “Collection Due Process” mean?

Your right to a hearing with the IRS Independent Office of Appeals about a levy or lien.

What to do

Ask with Form 12153 within 30 days of the date on the IRS final notice. If you ask later (within 1 year), you can only get an “equivalent hearing”, without the right to go to Tax Court afterwards.

“Collection Due Process” is a English word used in official letters in the United States. Briefly explains words like this automatically when you check a letter.

More office words

Notice of Deficiency · Taxpayer Advocate Service · audit · adjustment · refund offset · SSN · ITIN · EIN · all words