Final answer:
Taxpayers have 30 days from the Notice and Demand for payment to request a Collection Due Process hearing with the IRS Appeals office to discuss and challenge a lien.
Step-by-step explanation:
When a taxpayer is notified of a lien, they typically have 30 days after the Notice and Demand for payment to request a due process hearing with the Internal Revenue Service (IRS) Appeals office. This is known as a Collection Due Process (CDP) hearing, which offers the taxpayer an opportunity to discuss the lien, propose alternative collection options, and challenge the appropriateness of the collection action.
If the taxpayer misses this deadline, they may still request an Equivalent Hearing within a year of the CDP notice, but certain rights, such as judicial review, might be limited.