Collection Due Process Appeal (CDP)


June 27, 2018


Daniel J. Pilla

  1:00 PM ET | 12:00 PM CT | 10:00 AM PT | 120 Minutes

Course Field of Study : Tax
Course Program Level : Basic


The Collection Due Process (CDP) appeal is possibly the most important right taxpayers possess. However, if you don’t understand the legal principles behind it, then this powerful right may well be of no use to you. Attend this webinar to learn how to preserve your clients’ appeal rights, prevent levies and seizures, and to put your client in a strong position, in order to negotiate the best settlement possible.

During this webinar, our expert speaker Mr. Daniel J. Pilla will walk you through the subject of a Collection Due Process (CDP) appeal, explaining various concepts in detail and providing useful information which will bring you up to date with CDP appeals, and the process behind them.

Topics under discussion include:

When and how a CDP appeal should be filed, the three main benefits of filing a CDP appeal, the one major issue in filing an appeal, how a CDP hearing has to be conducted, arguments you can raise in a CDP appeal, how to prove your case, the right (and wrong) way to close out a CDP appeal, further appeal rights available in case the CDP appeal fails.

  • Whether or not the IRS delivered the lien or levy demand correctly—The IRS must hand deliver these notices. Or, the IRS must send the notice via registered mail to your last known address and get a receipt that you received it
  • The details of any payment arrangements decided upon during the hearing
  • Whether or not the IRS accepted your request for innocent spouse relief or any similar defences
  • When Do You File a Request for a Collection Due Process Hearing (Form 12153)?

Also understand in Detail on :

  • Letter 1058 (Final Notice of Intent to Levy and Notice of Your Right to a Hearing)
  • Letter 11 (Final Notice of Intent to Levy and Notice of Your Right to a Hearing)
  • Letter 3172 (Notice of Federal Tax Lien Filing and Your Right to a Hearing)

All webinar attendees will be provided handouts which will help them remember and make the most of what they have learnt during the training session. These include a detailed note-taking outline containing the various statutory and judicial references mentioned. The outline follows the webinar’s sequence, so the information is easier to get at.

Training Highlights:

  • Learn when – and how – you need to file a CDP appeal
  • Find out the three main benefits of a CDP appeal
  • Discover the (one) major negative consequence of filing a CDP appeal
  • Go through how a CDP hearing has to be conducted
  • Obtain 11 powerful arguments that can be raised in a CDP appeal
  • Learn how to prove your case beyond reasonable doubt
  • Go through the right and wrong way to close out a CDP appeal
  • Find out about further appeal rights available if your CDP appeal falls through
  • …and much more

Who will benefit:

The following people will benefit from, and should therefore attend, this webinar:

  • Certified Public Accountants (CPAs)
  • Enrolled Agents (EAs)
  • Financial Planners
  • Attorneys
  • Other professional tax preparers

Download Conference Material