CDP Hearing Checklist | How to Prepare for an IRS Collection Due Process Hearing

CDP Hearing Checklist: How to Prepare, Participate, and Follow Up

A Collection Due Process (CDP) hearing allows taxpayers to request an independent review of certain IRS collection actions, such as wage garnishments or bank levies. Because CDP hearings are deadline-driven, using a structured checklist helps you stay organized and avoid costly mistakes.

This CDP hearing checklist walks you through what to review before, during, and after the hearing so you know what to expect at every stage of the IRS collection process.

Before the CDP Hearing: Preparation Checklist

1. Review the IRS Notice

  • Identify the notice that triggered CDP rights, commonly IRS Letter 1058
  • Confirm the tax years and tax types involved
  • Note all response deadlines

2. Confirm Your Hearing Request

  • Verify that IRS Form 12153 was submitted on time
  • Confirm whether the request qualifies as a CDP hearing or an Equivalent hearing
  • Keep copies of all submissions and confirmations

3. Gather IRS Correspondence

  • Collection notices and balance-due letters
  • IRS acknowledgment of your hearing request
  • Any prior enforcement notices

4. Check Filing Compliance

  • Confirm all required tax returns are filed
  • Identify and address any missing returns

5. Understand Your Account Status

  • Total balance due
  • Affected tax years
  • Whether the issue involves income tax, payroll tax, or both

During the CDP Hearing: What to Focus On

Communicate Clearly

  • Answer questions directly
  • Ask for clarification when needed

Understand the Scope

  • CDP hearings focus on collection procedures and related issues
  • Keep expectations realistic about what can be addressed

Take Detailed Notes

  • Record what is discussed
  • Note any follow-up requests or deadlines mentioned

After the CDP Hearing: Follow-Up Checklist

Watch for Follow-Up Requests

  • Respond promptly to Appeals requests
  • Track all post-hearing deadlines carefully

Review the CDP Determination

  • Read the determination letter closely
  • Understand what the IRS decided and whether collections may resume

Monitor IRS Collection Activity

  • Watch for new IRS notices
  • Monitor bank accounts and wage withholding if applicable
  • Stay engaged after the hearing ends

Common CDP Checklist Mistakes to Avoid

  • Missing filing or response deadlines
  • Ignoring IRS follow-up letters
  • Assuming collections stop permanently
  • Disengaging after the determination is issued

FAQs

What form is used to request a CDP hearing?

IRS Form 12153 is used to request a Collection Due Process hearing.

Does a CDP hearing stop IRS collections?

Often temporarily, if requested on time. The pause is not permanent and may end after the determination.

What happens after a CDP hearing?

The IRS issues a CDP determination that controls whether collections may resume and what deadlines apply next.

Preparing properly for a CDP hearing can help prevent enforcement surprises and missed procedural rights.

Request a confidential CDP hearing review today.

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Educational Notice

This content is for general educational purposes only and is not legal or tax advice. Outcomes depend on individual facts, timing, and eligibility.