Collection Due Process

Before 1998, the IRS Collections Division could come and seize a taxpayer's assets whenever they decided that the debt payment needed to be paid. Now, however, the taxpayer has the right to what is called "Collection Due Process" (CDP). By initiating this, the collection process is stopped, the case is transferred to an Appeals Officer, and the taxpayer can also take his/her case up to the U.S. Tax Court.