What Is IRS Form 12153 and How Do I File It?

IRS Form 12153, Request for a Collection Due Process or Equivalent Hearing, is a document taxpayers use to appeal certain collection actions. When the Internal Revenue Service (IRS) decides to collect unpaid taxes through a levy on assets or by filing a public Notice of Federal Tax Lien, taxpayers have the right to a hearing. Filing this form initiates that process with the IRS Independent Office of Appeals. This hearing is a chance to have your case reviewed by an impartial officer and to pause the collection process while you negotiate alternatives.

Triggers and Deadlines for Filing

The right to file Form 12153 is triggered by certain official notices from the IRS. The most common triggers are the “Final Notice of Intent to Levy and Notice of Your Right to a Hearing,” which may arrive as Letter 1058 or LT11, and the “Notice of Federal Tax Lien Filing and Your Right to a Hearing,” known as Letter 3172. These letters are sent via certified mail to your last known address.

Upon receiving one of these notices, you have a strict 30-day window to file Form 12153 and request a Collection Due Process (CDP) hearing. The postmark date on your submission is what the IRS uses to determine timeliness. A timely CDP request legally prevents the IRS from levying your assets while your appeal is pending.

If you miss the 30-day deadline, you can still file Form 12153 for up to one year to request an “Equivalent Hearing.” An Equivalent Hearing is similar to a CDP hearing, as you can discuss collection alternatives with an appeals officer. The differences are that the IRS is not legally required to suspend collection actions, and the final decision cannot be appealed in Tax Court.

Preparing Your Request for a Hearing

Before filling out Form 12153, you must gather specific information from the collection notice you received. This includes your name, address, and taxpayer identification number (TIN). You will also need to identify the type of tax, the tax form number, and the specific tax periods in dispute. When completing the form, you must check the box indicating which IRS action you are appealing: a levy, a lien, or both.

The form requires you to explain the “Reason(s) for your request.” A simple statement of disagreement is not enough; you must present a clear basis for your appeal. This is where you formally propose a collection alternative to resolve your tax debt based on your financial circumstances.

Common collection alternatives include:

• An Installment Agreement, where you propose making affordable monthly payments over time.
• An Offer in Compromise (OIC), which is a proposal to settle your tax debt for less than the full amount owed, used when paying the full amount would cause significant financial hardship.
• Currently Not Collectible (CNC) status, a temporary solution for taxpayers who can prove they cannot afford to pay their basic living expenses. If the IRS agrees, it will pause collection efforts, though the debt will continue to accrue interest and penalties.

The Post-Filing and Hearing Process

Once you have completed and signed Form 12153, you must mail it to the specific address listed on the levy or lien notice you received. Using certified mail with a return receipt is recommended to create a verifiable record of when you sent the form, which is important for proving you met the 30-day deadline.

After the IRS receives your timely request, your case will be assigned to a Settlement Officer from the IRS Independent Office of Appeals. The officer will contact you to schedule the hearing, which is often informal and conducted over the phone or through correspondence.

During the hearing, the Settlement Officer will review the case to ensure the IRS followed proper procedures and will consider the collection alternatives you proposed. Following the hearing, the Office of Appeals issues a written “Notice of Determination” stating the outcome and any agreement terms. If you had a CDP hearing and disagree with the determination, this notice gives you 30 days to petition the U.S. Tax Court.