This is a template to request a collection due process (CDP) hearing before a tax appeals office in connection with a tax lien and/or levy action taken or proposed against a taxpayer. To make this request you may also use IRS Form 12153. This template includes practical guidance and drafting notes. While the vast majority of taxpayers enclose a check for the tax due with their return, the IRC provides many remedies to the IRS in the event that a tax remains unpaid. These remedies are enforced by the Collection Division of the Office of the Director of each Internal Revenue Service district. The IRS employees in the Collection Division are known as revenue officers. In addition, to facilitate the collection of taxes, the IRS is authorized, after having sent several collection notices, to use pre-authorized private debt collection agencies to collect inactive tax debts. The IRS will contact the taxpayer and the taxpayer’s representative stating that the taxpayer’s case is being assigned ...