After a notice of intent to levy or notice of lien is issued, the taxpayer must make a written request for a CDP hearing within 30 days as specified in section 6320 and section 6330. Otherwise, the taxpayer is only entitled to an equivalent hearing, which is not subject to judicial review. Section 6320(a)(3)(B) and section 6330(a)(3)(B).

Under section 6330(d)(1), a taxpayer has 30 days from the date of the notice of determination in which to appeal that determination to the appropriate court. If a timely petition is filed with an incorrect court the taxpayer will have 30 days after the court’s determination to that effect to file an appeal with the correct court. An untimely filing in an incorrect court cannot extend the time to file in the correct court.

The court does not have jurisdiction over the CDP case unless the taxpayer receives a valid determination letter.

Prior to issuing the determination letter:

The determination letter is addressed to the taxpayer, gives a summary of the determination made by Appeals, and advises the taxpayer of the court to which an appeal may be taken.

The attachment to the determination letter includes:

A taxpayer may raise any appropriate spousal defense at a CDP hearing. Section 6330(c)(2)(A)(i). Spousal defenses raised under section 6015 in a CDP hearing are governed in all respects by the provisions of section 6015 or section 66. Treas. Reg. §§ 301.6320-1(e)(2) and 301.6330-1(e)(2).

The existence and amount of the underlying tax liability cannot be challenged at a CDP hearing if the taxpayer received a statutory notice of deficiency for the taxes in question or otherwise had an earlier opportunity to dispute the tax liability. Section 6330(c)(2)(B). An opportunity to dispute a liability includes a prior opportunity for a conference with Appeals that was offered either before or after assessment of the liability.

An issue may not be raised at the CDP hearing if the issue was raised and considered at a previous hearing under section 6320 or in any other previous administrative or judicial proceeding and the person seeking to raise the issue participated meaningfully in such hearing or proceeding. Section 6330(c)(4).

In seeking court review of the notice of determination, the taxpayer can only request that the court consider an issue that was raised in the taxpayer’s CDP hearing.

The request for a CDP hearing suspends the following periods of limitation until the date on which the Service receives a written withdrawal by the taxpayer of the request for a CDP hearing or the determination resulting from the CDP hearing becomes final by expiration of the time for seeking review or reconsideration:

The levy action that is the subject of a CDP hearing is suspended while a CDP hearing and any subsequent court review is pending. Section 6330(e)(1).

Defense letters to DJ in CDP cases that raise novel or significant issues must be referred to the Technical Services Support Branch (TSS4510) for assignment and pre-review by the Associate Chief Counsel (P&A). In all other cases, pre-review of defense letters is not required.

The following documents filed with the Tax Court in CDP cases must be sent to the Technical Services Support Branch for pre-review by the Office of the Associate Chief Counsel (P&A):

Joint Motions to Dismiss without prejudice agreed to by the parties should not generally be used and any such proposed motions must be reviewed by the Office of the Associate Chief Counsel (P&A).

Submissions for review are to be emailed to mailbox TSS4510 and should not be marked private.

The following documents should be faxed to TSS4510 when the first matter is sent in for review:

The automatic stay in bankruptcy, 11 U.S.C. § 362, affects the Service’s collection actions in CDP cases in the following ways: