IRS Letter Templates
Collection Due Process (CDP) Hearing Request Letter: Free Sample & Template (2026)
The short answer: a Collection Due Process hearing request letter tells the IRS you want to appeal a levy or lien before it takes your wages, bank account, or property. Use it after a Final Notice of Intent to Levy (LT11/Letter 1058) or a Notice of Federal Tax Lien — and file within 30 days to keep your full appeal rights.
⏱ Your deadline: you generally have 30 days from the date printed on your Final Notice (LT11/Letter 1058) or your Notice of Federal Tax Lien Filing to send a Collection Due Process (CDP) request. Miss it and you may only qualify for an Equivalent Hearing — and you lose the right to take the case to U.S. Tax Court.
What this letter does and when to use it
A Collection Due Process hearing request letter is your formal way to hit pause on IRS collection. When you file it on time, the IRS generally stops levy action on the listed tax years while an independent appeals officer reviews your case. It also buys you a seat at the table to propose a better solution — like a payment plan or an Offer in Compromise — instead of having money seized.
Use this letter (or IRS Form 12153) when you receive one of these:
- Final Notice of Intent to Levy and Notice of Your Right to a Hearing — usually an LT11 or Letter 1058. This is the IRS's last warning before it can garnish wages or empty a bank account.
- Notice of Federal Tax Lien Filing and Your Right to a Hearing — the IRS has filed a public claim against your property.
CDP is part of your taxpayer rights, not a favor. The IRS explains the process on its Collection Due Process page. Whether your request leads to a specific result depends on your individual facts — no outcome is guaranteed.
Tip: you can print or save this page as a PDF (use your browser's Print → "Save as PDF") to keep the template and checklist handy while you fill in your details.
What to include — your checklist
Whether you use Form 12153 or a plain letter, the IRS needs all of the following. A request missing key items can be rejected or delayed past your deadline:
- Your full name and current mailing address (and your spouse's, if it's a joint liability).
- A daytime phone number.
- The last four digits of your Social Security number or taxpayer ID — never write the full number on correspondence you mail.
- The type of tax (for example, individual income tax, Form 1040) and each tax year or period involved.
- The notice you're responding to — its name (LT11, Letter 1058, or Notice of Federal Tax Lien) and notice date.
- A clear statement that you are requesting a Collection Due Process hearing.
- Your reasons — the collection alternative you want (installment agreement, Currently Not Collectible status, Offer in Compromise), any dispute about the amount, spousal defenses, or that a levy is causing hardship.
- Your signature and the date. Both spouses must sign a joint request.
The sample CDP hearing request letter
Copy the block below into a document, replace every [bracketed placeholder] with your own information, and delete any reason that doesn't apply to you. This is a model only — adjust it to your real facts.
[Your Full Name]
[Street Address]
[City, State ZIP]
[Daytime Phone Number]
Last 4 of SSN/TIN: [XXXX]
[Today's Date]
Internal Revenue Service
[Use the exact address printed on your IRS notice]
Re: Request for a Collection Due Process Hearing
Taxpayer: [Your Full Name]
Last 4 of SSN/TIN: [XXXX]
Tax Form: [e.g., Form 1040, Individual Income Tax]
Tax Period(s): [e.g., December 31, 2022 and December 31, 2023]
Notice: [e.g., LT11 / Letter 1058 / Notice of Federal Tax Lien]
Notice Date: [Date printed on the notice]
To Whom It May Concern:
I am writing to request a Collection Due Process hearing under Internal Revenue Code sections 6320 and 6330 in response to the notice referenced above, dated [Notice Date]. I am submitting this request within 30 days of that notice date to preserve my appeal rights, including my right to judicial review.
I respectfully disagree with the proposed collection action for the following reason(s) [keep only what applies]:
• I would like to resolve this balance through a collection alternative. Specifically, I am requesting a(n) [installment agreement / Currently Not Collectible status / Offer in Compromise], because [briefly state your situation — for example, your monthly income does not cover the proposed payment].
• The proposed levy would create a financial hardship that prevents me from meeting basic, necessary living expenses.
• I dispute the underlying liability because [state the reason — for example, payments were not credited, or you did not receive an earlier notice and had no prior opportunity to dispute the amount].
• Other: [explain, such as spousal relief or an error in the assessment].
I am willing to provide financial documentation to support a collection alternative and to work with the Independent Office of Appeals to resolve this matter. Please contact me at [Daytime Phone Number] to schedule the hearing.
Thank you for your time and consideration.
Sincerely,
[Sign here]
[Your Printed Name]
[Date]
[If a joint liability:]
[Spouse Signature]
[Spouse Printed Name]
[Date]
Attaching the completed Form 12153 along with this letter is the safest approach — the form gives the IRS the exact fields it expects, and the letter lets you tell your story.
How and where to send it
- Use the address on your IRS notice. The correct mailing address for a CDP request is printed on the Final Notice or lien notice itself — not a general IRS address. Send it there.
- Mail it certified, return receipt requested. This gives you a dated, stamped proof that you filed on time. Keep that green card or tracking receipt — if the IRS ever says your request was late, it's your evidence.
- Keep a complete copy of the signed letter, the Form 12153, and anything you attached.
- File early. The 30-day clock runs from the notice date, not the day you opened the envelope. Don't wait until day 29.
The deadline that protects your rights
This is the part you cannot afford to get wrong. To get a true Collection Due Process hearing — with the right to take your case to U.S. Tax Court if you disagree — your request must be postmarked within 30 days of the date on your LT11, Letter 1058, or Notice of Federal Tax Lien.
If you're past 30 days but still within one year, you can usually ask for an Equivalent Hearing using the same form. It gets you a similar review, but you give up the Tax Court option. Either way, filing something on time is what stops a wage garnishment release from becoming your only emergency move and helps you address a federal tax lien before it does more damage to your credit and property.
Staring at a Final Notice and a 30-day clock?
Send us a photo of your notice. An experienced tax professional will confirm your real deadline, help you choose the strongest collection alternative, and make sure your CDP request is complete before you mail it — free, confidential, no pressure.
When to get help
You can file a CDP request yourself, and many people do. Consider getting an experienced tax professional involved when any of these are true: you owe more than $10,000, you have unfiled returns, the levy is already affecting your paycheck, or you want to propose a settlement and aren't sure you qualify. The collection alternative you pick — and the financial documents behind it — often decide the outcome.
If your plan is to request an installment agreement, our IRS installment agreement request letter walks through that option. If hardship is the real issue, see the IRS hardship letter for Currently Not Collectible status. And if penalties are inflating your balance, an IRS penalty abatement letter sample may help reduce what you owe. Be wary of anyone promising to settle your debt "for pennies on the dollar" before reviewing your finances — that's a sales pitch, not a strategy.
CDP hearing request letter questions, answered
Do I have to use Form 12153, or can I send a letter instead?
The IRS prefers Form 12153, but a written letter is accepted as long as it contains the same information: your name and address, the tax type and tax years, the notice you're responding to, a clear statement that you want a Collection Due Process hearing, your reasons, and your signature. To be safe, many people send both — the completed form and a cover letter that explains their facts.
What is the deadline to file a CDP hearing request letter?
You generally have 30 days from the date on your Final Notice of Intent to Levy (LT11 or Letter 1058) or your Notice of Federal Tax Lien Filing to request a Collection Due Process hearing and preserve your right to take the case to Tax Court. The clock runs from the notice date, not the date you opened the envelope, so file early and send it certified mail.
What happens after I send my CDP hearing request?
Filing a timely request generally pauses levy action on the tax periods listed while the IRS Independent Office of Appeals reviews your case. A settlement officer will contact you to schedule a phone, in-person, or correspondence hearing where you can propose a collection alternative such as an installment agreement, Currently Not Collectible status, or an Offer in Compromise. Approval depends on your individual facts.
What if I missed the 30-day CDP deadline?
If you're past 30 days but within one year, you can usually request an Equivalent Hearing using the same Form 12153 — check the Equivalent Hearing box. You get a similar review with Appeals, but you lose the right to take the matter to Tax Court if you disagree with the outcome. Acting before that one-year window closes still protects more of your options than doing nothing.
This guide is general information, not tax or legal advice for your specific situation. Eligibility for IRS programs depends on individual facts and circumstances; no outcome is guaranteed.