What is the taxpayer’s right to a hearing after a lien is filed?

Taxpayers have the right to request a Collection Due Process (CDP) hearing within 30 days of the filing of the NFTL. To request the hearing, they must submit Form 12153. During the hearing, the taxpayer can:
– Challenge the appropriateness of the lien,
– Propose collection alternatives (like an installment agreement or Offer in Compromise), or Raise innocent spouse defenses.