How do I request a Collection Due Process stay to stop immediate garnishment?

A Collection Due Process (CDP) stay gives taxpayers a legal pause on many IRS collection actions, including levies that can lead to wage garnishment, while the case is reviewed by the IRS Office of Appeals. If you received a “Notice of Intent to Levy” or a similar collection notice, filing Form 12153 promptly is the primary step to stop immediate garnishment and preserve your right to challenge the collection (IRS, Collection Due Process (CDP) page: https://www.irs.gov/appeals/collection-due-process-cdp).

Below is a practical, step‑by‑step guide you can use immediately, plus what to expect at each stage and common mistakes to avoid.

1) Confirm you received the right notice and calendar the deadline

  • The CDP right normally begins when you receive a “Notice of Intent to Levy” or a “Notice of Federal Tax Lien” that includes the notice of your CDP rights. The key deadline is 30 calendar days from the date on that notice to file Form 12153 (Request for a Collection Due Process or Equivalent Hearing) to obtain CDP protection. If you miss the 30‑day window you may still request an equivalent hearing, but the automatic CDP protections may not apply (Internal Revenue Code §§6320 and 6330; see IRS guidance: https://www.irs.gov/appeals/collection-due-process-cdp).

2) Complete and file Form 12153

  • Use IRS Form 12153 (Request for a Collection Due Process or Equivalent Hearing). The form asks for basic identification, the tax periods at issue, the amount, and why you oppose the levy. Include a copy of the notice you received and any supporting financial documents.
  • File the form with the Appeals office listed on your levy or lien notice. The notice will include a mailing address (and sometimes a fax number). Follow the instructions on your notice: do not mail to a different IRS office. For the form and instructions, see: https://www.irs.gov/forms-pubs/about-form-12153.

3) What the CDP stay actually does (and its limits)

  • Filing Form 12153 within the 30‑day window generally triggers a stay of levy actions by the IRS while Appeals considers your case. In practice, that means the IRS should not garnish wages or seize most property during the CDP process (IRS, CDP overview: https://www.irs.gov/appeals/collection-due-process-cdp).
  • Limits: A CDP stay does not automatically stop state collection actions or private garnishment for non‑tax debts. It also may not stop some emergency collection actions if the IRS can show that collection is necessary to prevent dissipation of assets (rare and fact‑specific).

4) Gather the documents you will need

  • Recent paystubs, bank statements, a budget or household income/expense sheet.
  • Proof of dependents, medical bills, or other hardship documentation.
  • If you are requesting an installment agreement, an offer in compromise, or currently in bankruptcy, include paperwork that supports that position.
  • In my practice advising clients facing collection, a clear, organized financial packet often makes the difference in Appeals granting a temporary reprieve or agreeing to an installment arrangement.

5) Prepare your arguments for the CDP hearing

  • Typical grounds to request CDP relief include: (1) the IRS assessed the tax incorrectly, (2) the proposed collection is not appropriate in light of your economic hardship, or (3) you propose a reasonable alternative collection method (e.g., installment agreement or offer in compromise).
  • Appeals officers review whether the IRS followed applicable law and whether the collection action is appropriate under the circumstances. Appeals generally gives weight to demonstrated inability to pay and to reasonable, documented proposals to resolve the debt.

6) Attend the hearing and follow Appeals procedures

  • The Appeals hearing may be by phone, in person, or on the written record. You can present evidence, and you have the right to be represented by an attorney, CPA, or enrolled agent.
  • Appeals issues a written determination. If you disagree with that decision, you may petition the U.S. Tax Court for further review within the statutory deadline (see IRC §6330(d)(1); IRS guidance: https://www.irs.gov/appeals/collection-due-process-cdp).

7) Typical timelines and outcomes

  • Appeals should acknowledge receipt of Form 12153 and set a time for the hearing. Resolution can take weeks to a few months depending on case complexity. While that sounds long, the automatic stay protects earnings during the process in most typical cases.
  • Outcomes include: withdrawal of the levy, approval of an installment agreement, acceptance of an offer in compromise recommendation to the IRS, or a written determination upholding the levy.

Practical tips that improve success rates

  • File within 30 days. Missing the deadline often removes the automatic stay and complicates relief.
  • Be specific. State whether you contest the underlying assessment or only the collection action. If you agree a tax is owed but cannot pay, propose a concrete plan (budget and proposed monthly payments).
  • Use the notice’s contact and mailing information—Appeals uses that routing to associate the CDP request to your case.
  • Consider professional representation. In my experience, taxpayers represented by tax professionals (attorney, CPA, or enrolled agent with CDP experience) often obtain better and faster resolutions because they present complete, targeted documentation and realistic proposals.

Common mistakes and misconceptions

  • “I can’t get a CDP without a lawyer.” False. You can file Form 12153 yourself, but expert help improves results.
  • “A CDP stops all garnishments everywhere.” False. CDP protects against IRS levies and most IRS-initiated garnishments, but it does not automatically stop state tax levies or garnishments by private creditors (see Consumer Financial Protection Bureau guidance on wage garnishment protections: https://www.consumerfinance.gov/ask-cfpb/what-is-wage-garnishment-en-1799/).
  • “If I miss 30 days there’s nothing I can do.” Not true. You can request an equivalent hearing, pursue other collection alternatives, or appeal after the levy, but the remedies are more limited and riskier.

Related resources on FinHelp

When to escalate or seek court review

  • After Appeals issues a determination, you usually have 30 days (calendar days) to petition the U.S. Tax Court to review the Appeals decision. If the hearing addressed a lien under IRC §6320, Tax Court review is also available under IRC §6320(c).
  • If the Tax Court route is not available or you miss the Tax Court window, you may pursue other federal court remedies depending on your situation. Speak with a tax attorney for court deadlines and strategy.

Quick checklist (what to do now)

  1. Locate your Notice of Intent to Levy and note the date.
  2. Download Form 12153 and follow the instructions: https://www.irs.gov/forms-pubs/about-form-12153.
  3. Pull together paystubs, bank statements, and a simple household budget.
  4. Mail or fax Form 12153 to the Appeals address on your notice within 30 days.
  5. Consider hiring a qualified tax professional if your case involves complex business taxes, bankruptcy, or potential offers in compromise.

Professional disclaimer

This article is educational and does not constitute legal or tax advice. Tax rules and IRS procedures can change. For advice tailored to your facts, consult a qualified tax attorney, enrolled agent, or CPA. Author’s note: in over 15 years of advising clients on collection issues, timely CDP filings and clear financial documentation consistently produce better outcomes and help prevent immediate financial disruption.

Authoritative sources

If you want, I can draft a template Form 12153 cover letter and a sample hardship budget to use with your CDP request.