The IRS will forgive a lot. It will set up payment plans, remove some penalties and sometimes settle for less. What it usually cannot do is give you back a right you lost by missing a statutory deadline. Miss the window for a Tax Court petition and the IRS can assess the tax. Miss the window for a Collection Due Process hearing and you lose the automatic pause on levies that comes with it.
So before anything else, know your deadline. This page collects the ones that matter most in an IRS emergency, what starts each clock, and the section of law that sets it.
The deadline table
| What you received or what happened | Your deadline | What starts the clock | Source |
|---|---|---|---|
| Final notice of intent to levy with hearing rights (LT11, Letter 1058, CP90) | 30 days to request a Collection Due Process hearing in writing (usually Form 12153) | The day after the date on the notice | IRC 6330(a); Treas. Reg. 301.6330-1 |
| Notice of Federal Tax Lien filing (Letter 3172) | 30 days to request a Collection Due Process hearing | The day after the five-business-day period following the lien filing (the letter states the date) | IRC 6320(a) |
| Missed either 30-day window above | One year to request an equivalent hearing | Same starting point as the 30-day window for that notice | Treas. Reg. 301.6330-1(i) |
| Notice of Determination after a Collection Due Process hearing | 30 days to petition the U.S. Tax Court | The date of the determination | IRC 6330(d)(1) |
| Notice of deficiency (the 90-day letter) | 90 days to petition the U.S. Tax Court, or 150 days if the notice is addressed to you outside the United States | The date the notice is mailed | IRC 6213(a) |
| Math error notice (tax increased for a "mathematical or clerical error") | 60 days to request abatement of the assessment | The date the notice is sent | IRC 6213(b)(2) |
| Bank levy | 21 days before the bank must turn over the funds | Service of the levy on the bank | IRC 6332(c) |
| Wage levy (Form 668-W) | 3 days to return the statement of filing status and dependents to your employer | When your employer gives you the statement | IRM 5.11.5.4.1 |
| Letter 1153 (proposed Trust Fund Recovery Penalty) | 60 days to file a protest (75 days if addressed to you outside the United States) | Proper delivery of the letter | IRC 6672(b); IRM 5.7.4.7 |
| Installment agreement rejected or terminated | 30 days to appeal and keep the bar on levy in place | The rejection or termination | IRC 6331(k)(2) |
| Offer in compromise rejected | 30 days to appeal and keep the bar on levy in place | The rejection | IRC 6331(k)(1) |
| Your property was levied for someone else's tax debt (wrongful levy) | 2 years for an administrative claim for return of the money; 2 years to sue, with an extension if a claim is filed | The date of the levy | IRC 6343(b); IRC 6532(c); IRC 7426 |
| Notice of a summons served on a third party (such as your bank) about you | 20 days to petition to quash | The date notice is given | IRC 7609(b)(2) |
| Claim for refund of tax you overpaid | 3 years from filing the return or 2 years from paying the tax, whichever is later | Filing the return or paying the tax | IRC 6511(a) |
| Refund claim denied | 2 years to file a refund suit | The mailing of the notice of disallowance | IRC 6532(a) |
| Bank charges caused by an IRS levy error | 1 year to file Form 8546 (claims are limited to $1,000) | The date the bank charged the fees | IRM 5.11.4.9.1 |
How to use this table, step by step
- Identify the exact notice. The letter number is usually in a corner of the first page. "Final notice" appears on more than one letter, and they do not carry the same rights. A CP504, for example, is an earlier notice of intent to levy and is not the Collection Due Process notice. If you are not sure what you have, start with the first 24 hours guide.
- Find the starting date. Most clocks run from the date on the notice or the date it was mailed, not the day you opened it. The lien hearing clock runs from the lien filing. The Letter 1153 clock runs from delivery.
- Count conservatively. If the notice itself states a last date, use it. For a notice of deficiency, Section 6213(a) treats a petition filed by the last date the IRS specifies in the notice as timely. Do not count on any other cushion.
- Send it in a way you can prove. Use certified mail, keep the receipt, and keep a copy of everything you send.
- Calendar the next deadline too. A hearing leads to a determination, and a determination starts a new 30-day clock for Tax Court.
The deadlines in plain English
The Collection Due Process hearing: 30 days
This is the most valuable deadline in IRS collection. If you request a hearing within 30 days of a levy notice, Section 6330(e) generally suspends the levy action while the hearing and any appeal are pending. At the hearing you can propose an installment agreement, an offer in compromise or other alternatives, raise spousal defenses, and in some cases challenge the tax itself. If you disagree with the result, you can go to Tax Court. See the final notice of intent to levy guide.
The lien version under Section 6320 works the same way, but its 30 days start the day after the five-business-day period following the lien filing. See the Letter 3172 guide.
The equivalent hearing: one year, fewer protections
If you miss the 30 days, Treasury Regulation 301.6330-1(i) lets you request an equivalent hearing within one year. Appeals hears the same kinds of issues, but the regulation says collection is not required to stop while it is pending, and you cannot take Appeals' decision to Tax Court under Section 6330. It is a real option, but a weaker one.
The 90-day letter
The notice of deficiency is your ticket to Tax Court before you pay. Under Section 6213(a), the IRS generally cannot assess the tax or levy to collect it while the 90 days (or 150 days) are running, or while a timely petition is pending. If you do not petition in time, the tax is assessed and the fight usually moves to paying first and suing for a refund. See the 90-day letter guide.
The 21-day bank hold
This is not a deadline for you to file anything, but it is the window to act. The bank holds the money for 21 days, and the IRS can release the levy during that time. See the bank levy guide.
Letter 1153
The Trust Fund Recovery Penalty makes a business owner or officer personally liable for unpaid payroll taxes withheld from employees. Letter 1153 is your chance to protest to Appeals before the penalty is assessed. See the Letter 1153 guide.
Refund claims
If the IRS levied money you did not owe, or you overpaid, Section 6511 limits how long you have to claim it back. A claim filed within three years of the return can recover tax paid within roughly the prior three years plus extensions. A claim filed later is limited to tax paid within the two years before the claim. Under Section 6511(h), the period can be suspended while an individual is financially disabled, as that section defines it.
What not to do
- Do not assume a phone call stops a deadline. Talking to a collection employee is not the same as filing a written hearing request or a Tax Court petition.
- Do not wait for a "better" notice. Each notice carries its own rights. The one in your hand may be the only Collection Due Process notice you get for that tax period.
- Do not count from the day you opened the letter. Count from the date the law uses.
- Do not rely on this table alone if you are close to a deadline. Exceptions exist, including jeopardy situations and bankruptcy. Get advice on your specific notice.
When a deadline is close
If one of these clocks is running and you are not sure what to file, that is the moment to call a tax attorney, not after the date passes. The Law Offices of Darrin T. Mish, P.A., in Tampa, handles IRS collection matters, hearing requests and Tax Court petitions. You can reach the firm through GetIRSHelp.com or at (813) 229-7100. Have the notice in front of you when you call.
Frequently asked questions
What is the most important IRS deadline in a collection case?
For most people it is the 30-day window to request a Collection Due Process hearing after a final notice of intent to levy (LT11, Letter 1058 or CP90). A timely request under Section 6330 generally suspends the levy while the hearing is pending and preserves your right to go to Tax Court.
What happens if I miss the 30-day Collection Due Process deadline?
You can request an equivalent hearing within one year under Treasury Regulation 301.6330-1(i). Appeals considers similar issues, but collection is not required to stop while it is pending, and you cannot take the decision to Tax Court under Section 6330.
How long do I have to respond to a notice of deficiency?
Under Section 6213(a) of the Internal Revenue Code, you have 90 days from the mailing date to petition the U.S. Tax Court, or 150 days if the notice is addressed to you outside the United States. A petition filed by the last date the IRS states in the notice is treated as timely.
How long does a bank hold money after an IRS levy?
Section 6332(c) requires the bank to wait 21 days after the levy is served before surrendering the funds. The levy reaches only money in the account when it was served, not later deposits.
How long do I have to claim a refund from the IRS?
Under Section 6511(a), generally within 3 years from the time the return was filed or 2 years from the time the tax was paid, whichever is later. How much you can recover is also limited by when the tax was paid.
This guide is general information, not legal advice. Tax law changes and every case turns on its own facts.