Glendale, CA: Filing a CDP Hearing Request Before Your Proposal Is Ready

In Glendale, CA, if you have a hearing request but not an affordable proposal yet, the priority is usually to preserve the Collection Due Process deadline first. IRM 5.1.9 makes clear that a timely written request can keep the case in the Appeals channel while you finish the financial analysis. A missing payment proposal is often workable later; a missed filing window may not be.

File the hearing request before the proposal is perfect

The practical decision is to submit a timely CDP request even if your collection alternative is still being built. For a levy notice, the request generally must be written and submitted within the 30-day period described in IRM 5.1.9. For an NFTL notice, the timing rule is different, and the Letter 3172 controls the file-by date. Either way, the deadline is the first thing to protect.

You do not need a fully developed installment agreement, offer in compromise, or financial package to make the request itself. The IRS CDP FAQs say that to consider collection alternatives, Appeals will also need financial information, such as Form 433-A or Form 433-B as needed. That means the proposal can follow, but the request should not wait on it.

What to include now so the request is processable

Your request should state why you disagree with the collection action, be signed by you or your authorized representative, and identify the tax periods involved. IRM 5.1.9 explains that the CDP request includes all periods listed on the notice unless you specifically exclude a period that is not being disputed. If the notice covers both an NFTL and a proposed levy, Appeals may consolidate the requests.

If you are not ready to present a final collection alternative, say that you are seeking time to submit financials and that you want Appeals review of collection alternatives. Keep the explanation factual and non-frivolous. The IRS may disregard portions based on frivolous positions or delay-only arguments, and in extreme cases may deny a hearing entirely. That is why the request should focus on the real collection issue, not slogans or placeholders.

Gather the records that support a future proposal

A complete proposal usually turns on current financial records rather than broad statements of hardship. For an individual, that often means pay stubs, bank statements, household expense proof, and anything showing recurring obligations. For a business, it may include recent profit-and-loss data, bank activity, payroll records, and documents showing whether the account or asset is actually available to the taxpayer.

If the issue is collection alternatives, the IRS says financial statements can reduce the time Appeals needs to make a decision. That does not mean every document must be perfect before the hearing request is filed. It does mean you should start collecting the records that will let you evaluate one realistic option, such as a payment plan, rather than listing several possibilities without support. A hypothetical example: if a taxpayer knows monthly cash flow is tight but has not yet assembled bank statements, filing the hearing request now preserves the case while those statements are organized.

Know the limits of the hearing and the next step

A CDP hearing can address collection alternatives and, in limited circumstances, the underlying liability. But it is not a guarantee that levy action will stop forever, and it is not the same as a final settlement. IRM 5.1.9 also distinguishes a timely CDP hearing from an equivalent hearing when a request is late; an equivalent hearing does not provide judicial review. That timing difference matters if the deadline is close.

For a Glendale taxpayer, the most useful next step is to file the hearing request on time, then assemble the financial package immediately afterward for Appeals. If you already received a notice and need help understanding whether your request is timely or which periods should be listed, review the notice carefully before sending anything. A timely filing preserves options; a later proposal can shape the outcome only if the deadline was protected first.

Questions about A hearing request without an affordable proposal yet

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.