On the paper
Find the date of the notice and the deadline stated for requesting a Collection Due Process hearing. Keep every page of the letter.
Find the date printed on your notice or letter. The paper notice and the current official IRS instructions control, even where this page differs.
General next steps
- Read the hearing-rights section before choosing a response path.
- If you want to request a hearing, follow the form and delivery instructions in the notice and keep proof of submission.
- If you believe the amount or collection status is wrong, assemble the records that support that position.
Timing
The deadline printed on the notice controls. IRS Appeals says the Collection Due Process hearing-request period is generally 30 days. Do not use this summary to calculate or extend that deadline.
What this page cannot tell you
The notice code cannot determine whether a hearing request is timely or whether a collection alternative is available.
Official sources
If anything on this page differs from your notice or from current IRS instructions, follow the notice and the IRS.