Can the IRS Resume Collections After a CDP Hearing? | What Happens Next

Can the IRS Resume Collections After a CDP Hearing?

Yes. The IRS can resume collection activity after a Collection Due Process (CDP) hearing, depending on the outcome of the hearing and whether the underlying tax issue is resolved.

A CDP hearing provides important procedural protections and an independent review by the IRS Office of Appeals, but it does not permanently stop IRS collections on its own. Understanding what happens after CDP helps prevent surprises and missed deadlines.

Why IRS Collections May Pause During a CDP Hearing

When a CDP hearing is requested on time, certain levy actions tied to the notice are generally paused while the hearing is pending. This pause allows Appeals to review the case before enforcement continues.

Key points to understand:

  • The pause is temporary
  • It applies only while the CDP process is active
  • Timing determines whether protections apply

What Happens When the CDP Hearing Ends?

After the CDP hearing concludes, the IRS Office of Appeals issues a CDP determination. This letter explains whether the IRS is permitted to move forward with collection activity.

Once the determination is issued:

  • The temporary pause on collections may end
  • The IRS may resume enforcement actions
  • What happens next depends on what the determination allows

The CDP determination controls the next stage of the IRS collection timeline.

When the IRS Can Resume Collections After CDP

The IRS may resume collections after CDP when:

  • The determination allows collection to proceed
  • The tax issue remains unresolved
  • No additional appeal rights are exercised
  • Post-determination deadlines have passed

At this point, enforcement may move forward.

Types of IRS Collection Actions That May Resume

After CDP, the IRS may resume:

  • Wage garnishment
  • Bank levies
  • Other collection actions permitted under IRS procedures

The timing and severity can vary by case.

CDP Hearing vs. After CDP: What Changes?

Stage Are Collections Paused? Risk Level
During CDP Often yes Lower
After CDP May resume Higher

Key takeaway: CDP protections are procedural and temporary.

FAQs

Does a CDP hearing permanently stop IRS collections?

No. It may temporarily pause certain actions, but collections can resume after the determination.

Can the IRS levy my bank account after CDP?

Yes, if allowed by the CDP determination and deadlines have passed.

What if I disagree with the CDP determination?

Disagreement alone does not stop collections. Deadlines and remaining rights matter.

If your CDP hearing has ended and IRS collections may resume, understanding your next steps early can reduce risk and uncertainty.

Request a confidential post-CDP case 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.