A collection due process hearing, also known as a CDP hearing, may be your last best chance to resolve a tax controversy with the IRS short of tax litigation. Generally, the IRS must issue a Notice of Intent to Levy and Right to Request a Hearing it sends a levy. If you file a request for a CDP hearing within 30 days of the date of its mailing the IRS may not file a levy until you have had a chance for a hearing. At that hearing you may ask for an installment agreement, an offer in compromise(OIC) or any other collection alternative.  You may also request to be treated as an innocent spouse, and if you have not already had an opportunity to do so you dispute the amount of the tax liability.