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Protect Your Rights with Attorney Representation in IRS Due Process Hearings
Facing an IRS collection action can be intimidating, but you have the right to a fair hearing before the IRS can proceed. At Dayes Law Firm, our tax controversy attorneys represent clients in IRS Due Process Hearings, ensuring your rights are protected and your case is presented effectively. Our Phoenix tax Due Process Hearing lawyers are dedicated to providing you with the expert legal advocacy you need.
A Due Process Hearing, also known as a Collection Due Process (CDP) hearing, is your opportunity to challenge IRS collection actions such as levies, liens, or asset seizures. The hearing is conducted by an independent IRS Office of Appeals officer and provides you with the chance to present your case, propose alternative solutions, and seek relief from unjust collection actions.
The IRS is not going to just take your money or assets without notice. You should have received a Letter LT-11 or L1058 In this notice it tells you that if you disagree with the levy you can request a collections due process hearing. This will allow you a chance to share why you do not owe the money. If you do owe the money you can also enter into an Installment Agreement or potentially an Offer in Compromise. If you enter into a payment agreement with the IRS, the levy will not be acted upon as long as you abide by the terms of the agreement.
You can appeal the determination of the CDP Hearing to US Tax Court. You will not be able to bring new issues or evidence to Tax Court that was not brought up previously during the CDP Hearing. So to ensure that you are successful in Tax Court you must first bring up the issue at the CDP hearing.
You can request an equivalent hearing. This will be treated much the same as a regular CDP Hearing. However, the IRS will not be barred from acting upon the levy or lien notices previously issued. In addition, you will be unable to appeal the determination to Tax Court. If you miss the deadline, it likely will still be in the Taxpayers best interest to request an equivalent hearing as long as they understand the IRS will start collecting on the debt.
Dayes Law Firm
© Dayes Law Firm. 2025 | All rights reserved.