Which IRS notice did you get?
The notice in your hand determines your deadline and which hearing rights you have. Each one below carries a Form 12153 right — most on a 30-day clock.
CP90
Levy
Final Notice of Intent to Levy and Notice of Your Right to a Hearing
A final levy notice sent to individuals. You have 30 days from the notice date to request a CDP hearing on Form 12153.
CP297
Levy
Final Notice of Intent to Levy and Notice of Your Right to a Hearing
The business counterpart to CP90. Carries the same 30-day CDP hearing right from the date on the notice.
LT11
Levy
Final Notice of Intent to Levy and Notice of Your Right to a Hearing
Issued by the automated collection system. Triggers the 30-day CDP window measured from the notice date.
Letter 1058
Levy
Final Notice — Notice of Intent to Levy and Your Right to a Hearing
Issued by a Revenue Officer. Like CP90/CP297/LT11, it starts the 30-day clock to file Form 12153.
Letter 3172
Lien
Notice of Federal Tax Lien Filing and Your Right to a Hearing
The IRS must send it within 5 business days of filing the Notice of Federal Tax Lien. You then have 30 days after that 5-business-day period to request a lien CDP hearing.
Post-levy CDP
Levy (after the fact)
State refund, FPLP, DETL, and jeopardy levies
For state refund levies, Federal Payment Levy Program levies, disqualified employment tax levies, and jeopardy levies, the hearing is available after the levy. Appeals can consider return of levied property under §6343(d).
For post-levy notices — state refund levies, Federal Payment Levy Program (FPLP) levies, disqualified employment tax levies, and jeopardy levies — the CDP hearing is available after the levy. In those cases Appeals can also consider the return of levied property under §6343(d).