Treasury Regulation section 301.6330-1 is one of the most useful sources for understanding how the IRS administers pre-levy Collection Due Process rights. Its question-and-answer format addresses many procedural details not apparent from a final levy notice alone.
What the authority does
The regulation explains notice delivery, hearing requests, timeliness, equivalent hearings, matters considered by Appeals, verification, underlying-liability challenges, collection alternatives, retained jurisdiction, levy during proceedings, and judicial review.
Why it matters in a tax controversy
Counsel should identify whether the request was timely for each period and notice, what issues were raised, whether financial information and filing compliance were supplied, and whether the Appeals record supports the requested collection alternative or liability issue.
What it does not answer by itself
A CDP hearing is not automatic settlement relief. The taxpayer still must meet substantive and administrative requirements, and an equivalent hearing generally does not carry the same judicial-review route as a timely statutory hearing.
Research and case checkpoints
- Match the hearing request to each notice, tax period, and deadline.
- Determine whether the underlying liability may be contested in the hearing.
- Develop collection alternatives with current compliance and financial evidence.
- Calendar the period for petitioning from the notice of determination.
Primary and official sources
Currency note: Check the current text, amendment history, effective date, and the version governing the tax period or agency action before relying on this summary.