Collection Due Process: Collection Due Process Hearings
Collection Due Process: Collection Due Process Hearings is a critical concept in EA Exam Part 3, Representation Before IRS. This topic covers essential tax principles that frequently appear on the exam. Understanding collection due process hearings is crucial for passing Part 3.
Quick answer
Collection Due Process (CDP) gives taxpayers a hearing before (or after) certain liens and levies. Part 3 tests the timing to request a CDP hearing and the collection alternatives that can be raised there.
Collection Due Process Hearings is tested on EA Exam Part 3 (Representation Before IRS). Primary IRS reference: IRC §6320.
About this EA exam topic
Collection Due Process (CDP) gives taxpayers a hearing before (or after) certain liens and levies. Part 3 tests the timing to request a CDP hearing and the collection alternatives that can be raised there.
Expect questions on the 30-day window to request a CDP hearing after a lien filing or final levy notice, and the right to judicial review of the determination.
What you'll be tested on
- When a CDP hearing is available (lien, levy notices)
- The 30-day request window
- Collection alternatives raised at CDP
- Judicial review of the CDP determination
How to prepare
- Memorize the 30-day CDP request window.
- Know the equivalent hearing if the deadline is missed.
- List collection alternatives available at the hearing.
Practice questions for Collection Due Process Hearings
What this topic covers
Collection Due Process Hearings appears in Part 3: Representation, Practices & Procedures within the Representation Before IRS domain. VantageEA practice questions focus on how collection due process rules are applied in realistic EA exam fact patterns.
What candidates practice
Candidates practice identifying tested facts, choosing the best multiple-choice answer, and reviewing explanations tied to IRC §6320, IRC §6330, IRS Publication 1660. This topic supports timed 100-question PSI-style mock tests and shorter topic review sessions.
Related practice-question themes include cdp, collection-due-process, lien, levy.
Topic overview
Official IRS sources
Related keywords
Frequently asked questions
What is a CDP hearing?
A Collection Due Process hearing before Appeals that a taxpayer can request after a lien filing or final levy notice, with judicial review available.
Which part?
Part 3 (Representation).
Reference?
IRS Publication 1660.
Continue studying
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