Form 12153: Request a Collection Due Process Hearing

Form 12153, Request for a Collection Due Process or Equivalent Hearing, is the document taxpayers use to appeal collection actions from the Internal Revenue Service (IRS). Filing this form allows you to dispute an intended action, such as a property lien or asset levy, before it becomes final. It requests a hearing with the IRS Office of Appeals, an independent branch within the agency, to review the case. This process allows you to propose alternative solutions to a tax debt and ensure the IRS’s proposed actions are appropriate.

Understanding Collection Due Process and Equivalent Hearings

A Collection Due Process (CDP) hearing is a taxpayer’s statutory right to appeal an impending, aggressive collection action. This right is triggered by specific, time-sensitive IRS notices, such as a “Final Notice of Intent to Levy” or a “Notice of Federal Tax Lien Filing.” These documents formally notify you that the government intends to seize assets or file a legal claim against property to satisfy a tax debt.

A timely CDP hearing request preserves all appeal rights, including the ability to petition the U.S. Tax Court if you disagree with the outcome. If you miss the 30-day filing deadline, the IRS offers an “Equivalent Hearing.” This hearing provides a similar review by the Office of Appeals but has major limitations. Collection activities are not automatically paused during an Equivalent Hearing, and its outcome cannot be appealed in Tax Court.

Required Information for Completing Form 12153

Completing Form 12153 requires providing basic taxpayer information, including your full legal name, current address, and Taxpayer Identification Number (Social Security Number for individuals or Employer Identification Number for businesses). It is important that this information matches what the IRS has on file to avoid processing delays.

The form requires details about the tax liability, which can be found on the IRS notice you received. You must specify the type of tax (e.g., income, employment) and the tax form number associated with the debt, such as Form 1040 or Form 941. For each liability, you must also list the exact tax periods, such as calendar years for income tax or specific quarters for payroll taxes.

In the main section of the form, you must explain why you are challenging the IRS’s action by checking the appropriate boxes and providing a detailed written explanation. Common reasons for requesting a hearing include:

• Proposing a collection alternative, such as an Offer in Compromise (OIC) to settle the debt for a lower amount or an Installment Agreement for monthly payments. You will likely need to submit Form 433-A (for individuals) or 433-B (for businesses) to document your finances for these options.
• Requesting Innocent Spouse Relief, which argues one spouse should not be liable for tax issues caused by the other.
• Challenging the appropriateness of the collection action, for example, by arguing it creates a significant economic hardship.
• Disputing the existence or amount of the tax debt, but only if you have not had a prior opportunity to do so.

Filing the Form and Next Steps

To secure full appeal rights, including the ability to petition the U.S. Tax Court, Form 12153 must be postmarked within 30 days of the date on your lien or levy notice. The completed form must be mailed to the specific address provided on that CDP notice. Sending the form to a generic IRS processing center or any other location can cause it to be misrouted and rejected as untimely. Including a copy of your CDP notice with the form is recommended to ensure it is handled correctly.

After the IRS receives a timely Form 12153, it is required to pause most collection actions, like wage garnishments or bank levies, until the hearing is complete. Your case will be assigned to an Appeals Officer from the IRS Independent Office of Appeals who has had no prior involvement with your case. This officer will contact you to schedule the hearing, which is often conducted by telephone or correspondence. You have the right to request a face-to-face meeting, which is held at the IRS Independent Office of Appeals office closest to your home or business.