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Form 12153: Request for a Collection Due Process or Equivalent Hearing
IRS Form 12153 is used to request a Collection Due Process (CDP) or Equivalent Hearing with the IRS Independent Office of Appeals for taxpayers who received a CDP notice, and it must be filed by July 2022.
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IRS Form 12153 - Request for a Collection Due Process or Equivalent Hearing
IRS Form 12153 is used to request a Collection Due Process (CDP) or Equivalent Hearing with the IRS Independent Office of Appeals for taxpayers who received a CDP notice, and it must be filed by July 2022.
Risk Radar
Scan points- 1Ensure you include a copy of your CDP notice when submitting IRS Form 12153.
- 2Filing without including a copy of your CDP notice.
- 3Not signing and dating IRS Form 12153 in Section 10 before Appeals can accept it.
- 4Only having Taxpayer 1 sign when the request is joint (both must sign).
- 5Failing to check Item 2 correctly if requesting an Equivalent Hearing.
Plain English
This form allows a taxpayer to formally ask the Internal Revenue Service (IRS) to hold a hearing before its Appeals office. This hearing can either be a standard Collection Due Process (CDP) hearing or an Equivalent Hearing if the request is late. Filing this form ensures the IRS reviews the tax collection action and addresses the filer's concerns.
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 letter offering an appeal under IRC 6320/6330 (CDP notice) and wish to request a Collection Due Process (CDP) or Equivalent Hearing (EH) with the IRS Independent Office of Appeals.
- Do not use Form 12153 when you have not received a letter offering an appeal under IRC 6320/6330, as this form is specifically for requesting that hearing.
- Check Form 433-A instead when proposing a collection alternative and are an individual without a financial statement exception. (Form 433-B applies to businesses).
Form selector
Use this form or another form?
Proposing Installment Agreement
Required if seeking an installment agreement and not meeting a financial statement exception.
✓ Check the required financial statement form first.
Proposing Offer in Compromise
Required when proposing an offer in compromise, especially if based on Doubt as to Liability.
✓ Ensure you are basing the proposal on doubt before submitting.
Claiming Innocent Spouse Relief
Must be selected in Section 8 if claiming this relief during the hearing request process.
✓ Select this option clearly in Section 8 of Form 12153.
Deadline or filing window
A timely request for a Collection Due Process (CDP) hearing is required based on the notice received. For a Lien Notice, the deadline is one year plus five business days from the filing date. If an Equivalent Hearing is requested after the deadline, it must be done within these specified timeframes.
Checklist
What you need before filling it out
Reason for hearing (Section 8)
Selection from list or written explanation · Form p.2
Tax Information (Section 1)
Tax Type, Form Number, and Period(s) as shown on lien/levy notice · Form p.1
Proposed Collection Alternative (Section 9)
Selection (Installment Agreement, OIC, Other) + Financial Statement if applicable · Form p.2
Taxpayer Signature/Date (Section 10)
Signatures and dates for Taxpayer(s) or Representative · Form p.2
IRS Employee Print Name (Section 10)
Printed name of IRS employee who received the form · Form p.2
Before you submit
- 1Include a copy of your CDP notice to ensure proper handling of the request.
- 2Complete Section 1 with tax information exactly as shown on your lien or levy notice.
- 3Select and/or fully explain the reason for requesting a hearing in Section 8, as this is required for the request to be honored.
- 4If unable to pay, select the appropriate option in Section 9 (Installment Agreement, OIC, Other).
- 5Attach Form 433-A or Form 433-B if you are currently unable to pay or seeking a collection alternative and do not meet an exception.
- 6Ensure either the taxpayer or representative signs and dates the request in Section 10 before mailing.
- 7If signing as an officer, ensure your title (e.g., president) is added behind your signature.
How to file this form
- 1Complete Section 1 with all required tax information exactly as it appears on your lien or levy notice.
- 2Select the appropriate reason(s) in Section 8, or use additional space to explain why you are requesting a hearing.
- 3If applicable, complete Section 9 by selecting your proposed collection alternative and attaching Form 433-A or Form 433-B if necessary.
- 4Sign and date the request in Section 10 (Taxpayer(s) and/or Representative).
- 5Include a copy of your CDP notice with the completed Form 12153.
- 6Send the entire package to the specific address for requesting a hearing shown on your CDP notice.
Known limitations
- 1The request uses an Equivalent Hearing (EH) if it does not meet the requirements for a timely Collection Due Process (CDP) hearing.
- 2If requesting an EH after the deadline, the hearing is equivalent to a CDP hearing but does not prohibit levy or suspend the 10-year period for collecting taxes.
- 3When filing for an Equivalent Hearing, the request must be made within one year plus five business days from the filing date of a Lien Notice (for a Lien Notice) or one year from the date of the CDP levy notice (for a Levy Notice).
- 4The hearing request does not prohibit the IRS from filing a notice of federal tax lien even if it is a timely or equivalent CDP levy hearing.
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.
Almost done reviewing the fields?
Fillable formOpen in Editor->The current edition is Revision 7 from July 2022 (Form 12153, Rev. 7-2022). The source does not point to a separate 'latest information' page but provides the specific revision date.
What changed or needs a fresh check
- Edition date — confirm the revision reads 7-2022.
- Catalog Number — confirm it is 26685D.
- Mailing address — verify the specific address listed on your CDP notice (do not use the payment address).
- Signature — ensure either the taxpayer or representative signs and dates the request before Appeals can accept it.
- Taxpayer 2's signature — confirm both taxpayers sign if submitting a joint request.
Quick Facts
Downloads
After you file
- 1Keep a copy of the completed hearing request.
- 2Retain proof of the date the hearing request was sent.
- 3If requesting an Equivalent Hearing, note that you cannot go to court to contest Appeals' decision about your disagreement.
- 4Include a copy of your CDP notice when sending Form 12153 to ensure proper handling of the request.
Sources
- SRCForm 12153 is used to request a Collection Due Process (CDP) or Equivalent Hearing (EH) with the IRS Independent Office of Appeals if you received a letter offering an appeal under IRC 6320/6330 (CDP notice) [Forms p.1].
- SRCThe form must be sent to the address for requesting a hearing (not the payment address) shown on your CDP notice [Form p.1].
- SRCIf you want an Equivalent Hearing, check item 2 if your request does not meet requirements for a timely CDP hearing [Forms p.1].
- SRCFor Lien Notices, an equivalent hearing must be requested within one year plus five business days from the filing date of the Federal Tax Lien [Form p.3].
- SRCFor Levy Notices, an equivalent hearing must be requested within one year from the date of the CDP levy notice [Form p.3].
- SRCIf you request a withdrawal of the Notice of Federal Tax Lien (NFTL), you are asking the IRS to remove that information from public records [Form p.4].
- SRCTo find an LITC, taxpayers can visit www.taxpayeradvocate.irs.gov/litc or download Publication 4134 [Form p.4].
Common confusion points
Should I send this form to the payment address or another one?
The instructions state to send it to the address for requesting a hearing, not the payment address shown on your CDP notice.
→ Check your CDP notice for the correct mailing address.
Do both boxes in item 2 have to be checked?
Both boxes can be checked if you have received both lien and levy notices.
→ If you only received one type of notice, check only that corresponding box.
What is the difference between a CDP hearing and an Equivalent Hearing?
An EH is like a CDP hearing but does not stop the IRS from levying or pausing the 10-year collection period; additionally, you cannot take Appeals' decision to court.
→ Check item 2 on Form 12153 for specific details.
Do I have to fill out section 7 if I include a copy of my notice?
No, you do not have to complete section 7 if you include a copy of the notice(s) you are appealing.
→ If including copies, Section 7 is optional but recommended for completeness.
What happens if my taxes were discharged in bankruptcy?
Your pre-bankruptcy property may still be subject to a tax lien if it was excluded from the bankruptcy or if a lien notice was filed before the bankruptcy.
→ Check this condition on Form 12153, item 3.
Is there another form needed for an Innocent Spouse request?
Yes, you must complete Form 8857, Request for Innocent Spouse Relief, for an Innocent Spouse request to be considered.
→ Ensure Form 8857 is completed and submitted with Form 12153.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- If you disagree with the amount paid or unpaid, you use Form 12153 to request a hearing.
Questions about IRS Form 12153
What is IRS Form 12153 used for?
This form allows a taxpayer to formally ask the Internal Revenue Service (IRS) to hold a hearing before its Appeals office. This hearing can either be a standard Collection Due Process (CDP) hearing or an Equivalent Hearing if the request is late. Filing this form ensures the IRS reviews the tax collection action and addresses the filer's concerns.
Who must file IRS Form 12153?
Taxpayers who have received a letter offering an appeal under IRC 6320/6330 (a CDP notice) must file IRS Form 12153.
What information does IRS Form 12153 require?
The form collects taxpayer information in sections like Taxpayer Name and TIN, details of the tax matter in Section 7 (Type of Tax, Form Number), and specific hearing requests in Items 2 and 9. It also requires signing and dating the request in Section 10.
When is IRS Form 12153 due?
The deadline depends on the notice received: for a Lien Notice, one year plus five business days from the filing date; for a Levy Notice, one year from the date of the CDP levy notice.
Where do I file IRS Form 12153?
Send IRS Form 12153 to the address specified on your CDP notice (do not use the payment address). The form can be submitted by mail or faxing it using the phone number provided on the CDP notice, or by calling 1-800-829-1040.
How do I complete IRS Form 12153?
First, complete Sections 3 through 7 with all required identifying and tax information. Next, check the appropriate box in Item 2 to specify if it is a CDP or Equivalent Hearing request. Finally, sign and date the form in Section 10; Taxpayer 1 must sign, but if joint, both taxpayers must sign.
What happens if IRS Form 12153 is filed incorrectly?
If the request does not meet requirements for a timely CDP hearing, the taxpayer will receive an Equivalent Hearing instead of a full CDP hearing. Failure to file properly may also mean that interest and applicable penalties continue to accrue on the liability while Appeals reviews the case.
Should I send this form to the payment address or another one?
The instructions state to send it to the address for requesting a hearing, not the payment address shown on your CDP notice. Check your CDP notice for the correct mailing address.
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