What is the deadline to request a CDP hearing after the IRS files a Notice of Federal Tax Lien?

30 days after the end of the 5-business-day period following the lien filing, as stated in the lien notice

30 days after the lien is filed in the county records, regardless of when the taxpayer receives the notice of the lien filing

90 days after the lien is filed

A taxpayer misses the 30-day CDP deadline for a levy notice. What alternative is available?

An equivalent hearing, if requested within one year from the date of the levy notice, but without Tax Court review

Only a Tax Court petition, which must be filed within one year from the date of the levy notice, since Appeals cannot hear the case

In a CDP hearing, when may the taxpayer challenge the underlying tax liability?

Only if she did not receive a statutory notice of deficiency or otherwise have an opportunity to dispute the liability

Only for employment taxes, and only if the taxpayer did not receive a statutory notice of deficiency or other chance to dispute the liability

After Appeals issues a notice of determination in a timely CDP hearing, how may the taxpayer seek review?

File suit in U.S. district court within 2 years of the notice of determination

When does a federal tax lien arise?

Automatically, when the IRS assesses the tax, sends notice and demand for payment, and the taxpayer fails to pay

Only when the IRS files a Notice of Federal Tax Lien with the county recorder where the taxpayer owns real property

What is the difference between a lien withdrawal and a lien release?

A withdrawal removes the public NFTL as if it had never been filed (the liability may remain); a release extinguishes the lien after the debt is satisfied

A release is only for businesses

A withdrawal requires full payment

What must the IRS generally do before levying a taxpayer's property?

Assess the tax, send notice and demand, and send a final notice of intent to levy with notice of CDP rights at least 30 days before the levy

Obtain a court order in all cases

File a Notice of Federal Tax Lien

Collection due process (CDP), liens and levies

Before most levies, and after filing a Notice of Federal Tax Lien, the IRS must offer a Collection Due Process hearing; requesting it on Form 12153 within 30 days suspends levy and the collection statute and preserves Tax Court review, while a later equivalent hearing (within 1 year) does not.

Updated 2026-09-23 · 4 sources · By the EnrolledAgentKit team

Exam part

Part 3

Representation, Practices and Procedures

IRS domain

Specific Areas of Representation

20 of 85 scored Qs

Tax year tested

2025

2026-27 SEE

Practice questions

10 free below

The rules the exam tests

Figures for tax year 2025, the year the 2026-27 SEE tests. Verify against the cited primary source.
Rule	What it says (2025)	Source
Levy CDP notice	Letter 1058 / LT11; request within 30 days of notice date	IRC 6330
Lien CDP notice	Within 30 days after the 5-business-day period following NFTL filing	IRC 6320
Form	Form 12153	IRS
Timely CDP	Levy suspended; CSED suspended; Tax Court review (petition within 30 days of determination)	IRC 6330(d), (e)
Equivalent hearing	Within 1 year; no Tax Court review	Treas. Reg. 301.6330-1(i)
Issues	Collection alternatives, spousal defenses, lien withdrawal; underlying liability only if no prior opportunity	IRC 6330(c)
Lien arises	Assessment + notice and demand + nonpayment	IRC 6321
Lien release	Within 30 days after full payment	IRC 6325(a)
Bank levy hold	21 days	IRC 6332(c)
Principal residence seizure	Court approval required	IRC 6334(e)
CAP	Faster, broader, no court review (Form 9423)	IRS

Worked example

Timeline: The IRS mails an LT11 dated October 1, 2025. The client calls on October 20.

Advice: File Form 12153 by October 31 (30 days) for a timely CDP hearing, proposing an installment agreement. Levy action and the CSED are suspended, and if Appeals rejects the alternative, the client can petition the Tax Court within 30 days of the notice of determination. Filed in December instead, it would be only an equivalent hearing.

Exam traps

30 days for CDP; 1 year for equivalent hearing.
Tax Court petition deadline after CDP is 30 days, not 90.
Liability can be challenged only without a prior opportunity (e.g., no notice of deficiency received).
A lien withdrawal differs from a release.