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Form 12153: Request for a Collection Due Process or Equivalent Hearing
IRS Form 12153 is a request to the IRS Independent Office of Appeals for a Collection Due Process (CDP) or an equivalent hearing after receiving a CDP notice; it must be filed within one year (plus five business days for lien notices) of the notice.
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IRS Form 12153 - Request for a Collection Due Process or Equivalent Hearing
IRS Form 12153 is a request to the IRS Independent Office of Appeals for a Collection Due Process (CDP) or an equivalent hearing after receiving a CDP notice; it must be filed within one year (plus five business days for lien notices) of the notice.
Risk Radar
Scan points- 1Submitting the form without the required signature will cause the request to be rejected.
- 2Failing to check the correct basis for hearing box (lien, levy, or equivalent).
- 3Omitting the required copy of the CDP, lien, or levy notice.
- 4Not providing tax information when a notice copy is not attached.
- 5Submitting the form without the taxpayer’s signature and date.
Plain English
This form asks the IRS Appeals office to hold a hearing about a tax collection action. You use it when the IRS sends you a CDP notice and you want to challenge a lien or levy. The hearing can be a regular CDP hearing or an equivalent hearing if the CDP deadline has passed.
Submission Date
- Filing date: 2022-07-20 22:10:15
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when you have received a CDP notice and want to request a Collection Due Process or Equivalent Hearing.
- Do not use it when you need to send a payment or respond to a notice at the payment address.
- Check Form 2848 instead when you need to authorize a representative to sign the request.
Form selector
Use this form or another form?
Need to submit a financial statement for an installment agreement
Provides individual income and asset details required for the agreement
✓ Verify you meet the financial‑statement exception before attaching
Seeking an Offer in Compromise based on doubt as to liability
Supplies business financial information for the OIC evaluation
✓ Confirm the OIC qualifies under doubt as to liability before filing
Representative signing on behalf of the taxpayer
Grants power of attorney to the representative
✓ Ensure the Form 2848 is current and attached
Deadline or filing window
The filing window opens when you receive a CDP notice. For an equivalent hearing, you must request it within one year plus five business days after a lien filing, or within one year after a levy notice. No extension is provided in the instructions.
Checklist
What you need before filling it out
Tax information (section 7)
Tax type, form number, period · Tax notice or return
Reason for hearing (section 8)
Selected reason or written explanation · Your dispute details
Proposed collection alternative (section 9)
Choice of installment, Offer in Compromise, etc. · Financial statement or payment plan
Signature (section 10)
Taxpayer or representative signature and date · Signature block
Copy of CDP notice
Copy of the CDP notice · CDP notice you received
Before you submit
- 1Confirm the form revision is July 2022
- 2Include a copy of the CDP notice
- 3Complete tax information in section 7 unless the notice copy is attached
- 4Select a reason for the hearing in section 8
- 5Indicate a proposed collection alternative in section 9 if applicable
- 6Attach a financial statement (Form 433‑A or 433‑B) when required
- 7Ensure only the taxpayer or the representative signs and dates the form
- 8Provide a Form 2848 if a representative signs
- 9Mail to the hearing address shown on the CDP notice, not the payment address
- 10Call the number on the CDP notice to verify the correct mailing address
How to file this form
- 1Gather the CDP notice and any supporting documents
- 2Complete Form 12153, filling sections 7‑9 as required
- 3Attach a copy of the CDP notice and any required financial statements (Form 433‑A or 433‑B)
- 4Obtain the taxpayer or authorized representative signature and date
- 5Mail the completed form to the hearing address indicated on the CDP notice
- 6Retain a copy of the mailed package for your records
Known limitations
- 1Form 12153 applies only after receiving a CDP notice offering an appeal under IRC 6320/6330.
- 2Form 12153 cannot be used for innocent spouse relief; that requires filing Form 8857.
- 3An equivalent hearing may be requested only after the deadline for a timely CDP hearing has passed.
- 4The form does not cover bankruptcy discharge issues; separate guidance is needed for tax liabilities after bankruptcy.
Field map
Compact field-by-field guide
General Info
2 items
Full legal name and taxpayer identification number (SSN or EIN).
Current mailing address.
Details
2 items
Complete all applicable sections of this form according to the official IRS instructions.
Enter the relevant dollar amount if this form involves tax calculation.
Certification
1 items
Read and acknowledge any certifications required by this form.
Signatures
1 items
Sign and date. Unsigned forms cannot be processed.
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Fillable formOpen in Editor->Form 12153 is revised to July 2022 (Rev. 7‑2022) as shown on the cover page; the source does not reference a separate latest‑information webpage.
What changed or needs a fresh check
- Edition date — confirm the revision reads 7‑2022
- Fee — Not stated in the official source
- Mailing address — Not stated in the official source
- Signature — confirm either the taxpayer or the representative signs and dates the request
Quick Facts
Downloads
After you file
- 1Retain the completed Form 12153 and a copy of the CDP notice for your records.
- 2Keep proof of the date the hearing request was mailed or faxed, such as a certified‑mail receipt.
- 3Monitor for an acknowledgment from the IRS Independent Office of Appeals confirming receipt.
- 4If the IRS does not respond within a reasonable period, call the phone number on the CDP notice or 1‑800‑829‑1040.
- 5To correct an error, submit a new Form 12153 with the corrected information and reference the original submission.
Sources
- SRCForm p.1 — Form 12153 (Rev. 7‑2022) titled Request for a Collection Due Process or Equivalent Hearing.
- SRCForm p.1 — Use this form to request a Collection Due Process (CDP) or Equivalent Hearing after receiving a CDP notice.
- SRCForm p.3 — Equivalent hearing must be requested within one year plus five business days from the filing date of the Federal Tax Lien.
- SRCForm p.3 — Equivalent hearing must be requested within one year from the date of the CDP levy notice.
- SRCForm p.3 — Keep a copy of your hearing request and proof of the date you sent it.
- SRCForm p.3 — You do not have to complete section 7 if you include a copy of the notice(s) you are appealing.
- SRCForm p.3 — You must complete Form 8857 for an Innocent Spouse request to be considered.
- SRCForm p.1 — Both boxes can be checked if you have received lien and levy notices.
Common confusion points
Do I need to check both the lien and levy boxes?
Both boxes can be checked if you have received both lien and levy notices.
→ Verify you actually have each notice before selecting both.
What is the deadline for an equivalent hearing after a lien notice?
The source says one year plus five business days from the filing date of the Federal Tax Lien.
→ Count one year and add five business days from the lien filing date.
Can I request an equivalent hearing if I missed the CDP deadline for a levy notice?
Equivalent hearings must be requested within one year from the date of the CDP levy notice.
→ Confirm the levy notice date and ensure the request is within one year.
Do I have to fill out section 7 if I attach the lien notice?
The form states you do not have to complete section 7 when you include a copy of the notice(s).
→ Attach the notice and leave section 7 blank.
Is Form 8857 required for innocent spouse relief?
The instructions say you must complete Form 8857 for an innocent spouse request.
→ File Form 8857 separately for innocent spouse relief.
Will filing this form stop the IRS from filing a tax lien?
The source notes the request does not prohibit the IRS from filing a notice of federal tax lien.
→ Understand the lien may still be filed; the hearing request does not block it.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 12153 – file a corrected Form 12153 if the original contains errors.
Questions about IRS Form 12153
What is IRS Form 12153 used for?
This form asks the IRS Appeals office to hold a hearing about a tax collection action. You use it when the IRS sends you a CDP notice and you want to challenge a lien or levy. The hearing can be a regular CDP hearing or an equivalent hearing if the CDP deadline has passed.
Who must file IRS Form 12153?
Taxpayers who have received a CDP notice (letter offering an appeal under IRC 6320/6330) must file IRS Form 12153.
What information does IRS Form 12153 require?
The form collects the taxpayer’s name, identification number, address, phone number, the basis for the hearing request (lien, levy, or equivalent hearing), and tax details from the lien or levy notice.
When is IRS Form 12153 due?
A request for an equivalent hearing must be made within one year plus five business days of the filing date of a Federal Tax Lien, or within one year of the date of a CDP levy notice.
Where do I file IRS Form 12153?
Send the completed form to the hearing address shown on your CDP notice—not the payment address.
How do I complete IRS Form 12153?
First, check the appropriate box for the basis of the hearing (lien, levy, or equivalent). Then enter taxpayer names, IDs, addresses, and contact numbers. Attach a copy of the CDP notice (or the lien/levy notice) and provide tax information if not attaching the notice. Finally, have the taxpayer (and a joint filer if applicable) and any representative sign, date, and include the representative’s title, then mail to the address on the CDP notice.
What happens if IRS Form 12153 is filed incorrectly?
If the form is not signed and dated by the taxpayer or authorized representative, Appeals cannot accept the request and may reject it.
Do I need to check both the lien and levy boxes?
Both boxes can be checked if you have received both lien and levy notices. Verify you actually have each notice before selecting both.
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