IRC Section 6330
The statute creating the right to a hearing before levy — and the 30-day window to request one, which is a real deadline.
Full Definition
Internal Revenue Code section 6330 creates the right to a Collection Due Process hearing before levy. Section 6330(a)(2) requires the CDP notice to be given not less than 30 days before the day of the first levy with respect to the unpaid tax for that taxable period, and section 6330(a)(3)(B) requires the notice to state the right to request a hearing during that 30-day period. Unlike the waiting period in section 6331(d), this 30 days is a deadline on the taxpayer. The Taxpayer Advocate Service states that filing a timely request protects your right to go to Tax Court. Publication 1660 lists several notices that carry CDP rights, identified by title rather than by number: a Notice of Federal Tax Lien filing under section 6320, a "Final Notice - Notice of Intent to Levy and Notice of Your Right to a Hearing," a Notice of Jeopardy Levy and Right of Appeal, a Notice of Levy on Your State Tax Refund, and a Post Levy CDP Notice. Two notices are confirmed by their own IRS pages: CP297, and LT11 / Letter 1058, which are the same notice. CP504 is not among them. Section 6330(f) sets out exceptions where the opportunity for a hearing comes after the levy rather than before it.
What to do next
If your notice states you have a right to a hearing, note the notice date and read the Form 12153 entry — the request goes to the address on that notice, not to Appeals directly.
Sources
- 26 U.S.C. §6330 — Notice and opportunity for hearing before levy — United States Code, retrieved 2026-08-18
- Publication 594, The IRS Collection Process — Internal Revenue Service, retrieved 2026-08-18
- Collection Due Process (CDP) — Taxpayer Advocate Service, retrieved 2026-08-18
Last reviewed 2026-08-20 by Tax Resolution Clarity editorial.
Sourced to primary IRS materials and editorially reviewed. Not reviewed by a tax professional. Not tax advice.
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Where to go next
The IRS publishes the rules this page describes. Your own notice governs your dates.