How the IRS Explains CDPH

Because Appeals is an independent function, they are not bound by prior IRS determinations.  The resolution of your case will be based on Appeals own review of the facts and the law.

The publication they sent to you explains in detail the Appeals process and what you can expect regarding your Collection Due Process hearing.  The hearing can be conducted by telephone and/or correspondence.

At the hearing you may discuss any relevant issues(s) relating to the unpaid balance, the Notice of Federal Tax Lien or the proposed levy, including but not limited to:

• Appropriate spousal defense
• Collection alternative
• The appropriateness of collection actions
• The underlying liability for any period for which you did not have a prior opportunity to dispute such liability.

During the hearing, a determination will be made with regard to your case.  Appeals will review the actions taken on your case to ensure that:

• The assessment is valid
• The proper legal and procedural requirements have been met
• Collection actions thus far have been appropriate
• Appropriate collection alternatives have been considered.

The following actions may be considered viable collection alternatives:

• Full payment of the outstanding balance
• Payment via installment agreement
• Temporary suspension of collections actions
• Offer in Compromise

The law requires a charge for interest (and penalties, if applicable) on the unpaid balance until paid in full.

If your request for a hearing was not received timely, you will be given a hearing equivalent to a collection due process hearing and will receive a Decision letter in lieu of a Determination letter.  You will not have the right to seek judicial review of their decision.