Tallahassee, FL CDP Deadline and an Unanswered Callback

In Tallahassee, FL, the safest move is to protect the CDP deadline first and treat an unanswered IRS callback as secondary. If the notice gave you a Collection Due Process window, do not wait for a return call before filing Form 12153 or another signed written request. IRM 5.1.9 says timeliness controls, and a late request must be handled differently.

Do not let a callback decide the filing date

A callback request is useful, but it does not preserve your rights by itself. The IRS guidance in IRM 5.1.9 recognizes Form 12153 as the usual request form, and it also allows a signed written request if Form 12153 is not used. The key issue is whether the request is filed on time, not whether a phone conversation eventually happens.

If you are near the deadline, send the hearing request immediately with the notice number, tax period, your name, and the reason you disagree with the proposed levy or lien filing. Keep the call moving in parallel, but do not make the callback the only step you take. A missed call should not be the reason a timely appeal becomes untimely.

What to include when time is running short

A complete request is best, but IRM 5.1.9 also explains how incomplete requests can sometimes be perfected later. If possible, include your signature, identifying number, tax period, and a clear disagreement reason. If the reason is not frivolous, Collection may be able to secure some missing information orally and document it, but signatures still must be in writing.

If you have the CDP notice, attach it. If you do not have every account detail ready, submit what you can and identify the notice period you are challenging. For joint periods, both spouses’ signatures are required if both want the hearing. A missing signature date alone does not make a validly signed request invalid.

Records that help prove you responded on time

Use records that show when you acted. Helpful documents include the CDP notice, the envelope or mailing label, fax confirmation, certified mail proof, a copy of the signed request, and a short call log showing who you tried to reach and when. If you were leaving a message for a callback, note the date, time, and number dialed.

A hypothetical example: if a taxpayer mails Form 12153 on the last day and also leaves a voicemail for the IRS office, the mailing proof is the important record for timeliness. The voicemail is still useful, but it does not replace the filing proof. This distinction matters because the hearing right turns on the filed request, not the callback itself.

If the deadline already passed

If your request was late, IRM 5.1.9 says the taxpayer may ask that it be considered for other reasons, and the stated reason should be documented for Appeals consideration. That is different from a timely CDP request. A late filing may move into an equivalent-hearing path, but that does not create the same statutory protections as a timely CDP request.

If you missed the window, do not assume the case is lost. Review the notice date, your mailing proof, and any returned mail or fax report, then prepare a concise explanation of why the request should still be considered. A practical next step is to assemble the notice, proof of filing, and any unanswered callback records before you ask for a case review or IRS notice conference.

Questions about The CDP deadline and an unanswered callback

Sources and related resources

• Internal Revenue Manual 5.1.9
• Collection due process (CDP) FAQs

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General educational guidance. Relief and collection protections depend on the actual notices, account history, financial evidence, and applicable law. A consultation does not itself stop enforcement or preserve an appeal deadline.