Why documents matter

A CDP hearing is a formal opportunity to show the Appeals officer why the IRS should withdraw, release, modify, or not proceed with a levy or lien. Proper documentation proves identity, disputes the underlying liability, documents current finances, or supports alternative solutions (installment agreements, offers in compromise). In my practice helping taxpayers for 15 years, cases with clear, labeled evidence get faster, better outcomes.

Quick checklist (bring copies)

  • Government-issued photo ID (driver’s license or passport).
  • Form 2848 (Power of Attorney) or Form 8821 if you’ll be represented or want authorization to share tax info.
  • Form 12153 (Request for a Collection Due Process or Equivalent Hearing) if you haven’t already filed it — this is the official request form.
  • Tax returns and transcripts for the years in dispute (federal returns and IRS account/wage transcripts).
  • Proof payments or corrected returns if you believe the tax is paid or incorrect (cancelled checks, bank records, amended returns).
  • Financial statement: Form 433‑A (OIC) or Form 433‑F (Collection Information Statement), plus recent pay stubs, bank statements (3–6 months), statements of monthly expenses, mortgage or lease statements.
  • Asset documentation: vehicle titles, property deeds, recent appraisals, brokerage account statements.
  • Correspondence record: the IRS notices you received (notice of intent to levy or notice of federal tax lien), prior payment agreements, letters, and notes of phone calls.
  • Proof of special circumstances: medical bills, unemployment statements, letters from employers, proof of disability, or other hardship records.
  • Bankruptcy filings or court orders if bankruptcy affects the debt.

Documents to dispute the underlying liability

If you are contesting whether you owe the tax, bring direct evidence: signed returns or proof of filing; Forms W-2/1099s; bank records showing tax payments; amended returns or an identity-theft affidavit when applicable. If the tax resulted from an IRS assessment error, attach transcripts and correspondence that support your position (IRS transcripts are available via the taxpayer’s IRS account or by request). (See IRS collection and appeals guidance: IRS.gov)

Documents to propose an alternative resolution

To ask Appeals to accept an installment agreement or an Offer in Compromise (OIC), provide a complete financial picture: Forms 433‑A/433‑F, recent pay stubs, bank statements, proof of fixed monthly obligations (child support, medical debts). If pursuing an OIC, attach documentation shown in the OIC worksheet (bank records, asset valuations, and proof of extraordinary expenses). For help preparing those materials, see our guide on preparing a financial statement for an Offer in Compromise (Preparing a Financial Statement for an Offer in Compromise).

What the IRS looks for and hearing effects

  • Timeliness: A CDP request normally must be filed within the deadline shown on the notice (generally 30 days from mailing for lien or levy notices). A timely filed CDP request usually suspends collection action while Appeals considers the case. (See IRC §§6320, 6330 and IRS guidance.)
  • Completeness: Appeals officers rely on clear evidence. Missing or unlabeled documents slow review and weaken challenges.
  • Representation: If you use a paid representative, include Form 2848. If representing yourself, you still must bring ID and originals or certified copies when possible.

How to organize your packet

  • Label sections (Identity, Tax Returns, Financials, Correspondence, Hardship) and attach a one-page cover letter that summarizes your request and the relief sought (e.g., discharge, installment agreement, OIC, or withdrawal of lien).
  • Provide a table of contents with page numbers.
  • Include copies only (keep originals); bring originals to the hearing in case the Appeals officer requests them.

Practical tips from experience

  • Get IRS transcripts early — they often show assessments or missing payments that you’ll need to explain.
  • If you have a current payment plan, still request CDP if you want to challenge the underlying liability or the terms.
  • Gather documents that show recent changes in income (termination letters, medical bills) to support a hardship claim.
  • If you plan an OIC or partial-payment installment agreement, produce recent bank and asset statements; incomplete financials are a common reason for rejection.

Deadlines and filing

File Form 12153 to request the CDP hearing (the form is available on IRS.gov). Include a copy of the IRS collection notice with your request and any evidence you already have. Missing the notice deadline generally ends your CDP appeal rights; you may still have other appeal options but those vary by case. (IRS collection due process guidance and Publication 556, Appeals Rights, provide detail.)

Internal resources

Common mistakes to avoid

  • Waiting to gather bank statements or pay stubs — older statements can be hard to retrieve.
  • Assuming verbal explanations are enough — Appeals needs documentary support.
  • Filing incomplete financial forms (433‑A or 433‑F) — mistakes delay decisions.

Authoritative sources and further reading

  • IRS, “Collection Due Process (CDP) and Equivalent Hearing” — IRS.gov (collection procedures and how a CDP works).
  • IRS Form 12153, Request for a Collection Due Process or Equivalent Hearing (available at IRS.gov).
  • Internal Revenue Code §§6320 and 6330 (statutory basis for CDP rights).
  • IRS Publication 556, Examination of Returns, Appeal Rights, and Claims for Refund (appeals procedures).

Disclaimer

This article explains typical documents the IRS requests for a Collection Due Process hearing and general best practices. It is educational and not legal or tax advice for your specific situation. For case-specific guidance, consult a tax attorney, CPA, or enrolled agent. If you need help preparing forms or representation, consider a qualified practitioner and submit a signed Form 2848 to authorize representation.