Your CDP Rights
When the IRS sends a Final Notice of Intent to Levy or a Notice of Federal Tax Lien Filing, you have 30 days to request a CDP hearing. This hearing is conducted by an independent Appeals officer who reviews whether the collection action is appropriate and considers alternatives you propose.
Why the Deadline Matters
A timely CDP request stops all collection activity while the hearing is pending and preserves your right to petition the Tax Court. Missing the 30-day deadline means you can only request an equivalent hearing, which does not stop collection and does not provide Tax Court access. For Sarasota taxpayers, this deadline is often the most important date in their entire case.
The 30-day CDP deadline is non-negotiable. Missing it costs you your strongest procedural protections.