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Official form guide
Form 12153-SP: 12153 (sp)
IRS Form 12153 (sp) is used to request a Hearing on Collection Due Process (CDP) or an equivalent hearing with the IRS Independent Appeals Office for taxpayers who received a Notice of CDP. The form catalog number is 39270A.
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IRS Form 12153-SP - 12153 (sp)
IRS Form 12153 (sp) is used to request a Hearing on Collection Due Process (CDP) or an equivalent hearing with the IRS Independent Appeals Office for taxpayers who received a Notice of CDP. The form catalog number is 39270A.
Risk Radar
Scan points- 1Failing to provide a reason for the dispute in Section 8 means the IRS will not attend to the request.
- 2Failing to include a copy of the Notice of CDP when sending Form 12153 (sp).
- 3Not selecting or explaining the reason for the hearing in Section 8.
- 4Omitting tax information from Section 7, even if attaching copies of the notices.
- 5Submitting the form to the payment address instead of the designated CDP notice address.
Plain English
This form allows a taxpayer to formally ask the Internal Revenue Service (IRS) for a hearing regarding its collection actions. It can be used when the IRS sends a notice offering an appeal based on Section 6320/6330 of the Internal Revenue Code. Filing this request suspends the statute of limitations for the IRS's collection action.
Submission Date
- Filing date: 2022-08-30 22:11:52
- 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 need to request a Hearing on Collection Due Process (CDP) or an equivalent hearing with the IRS Independent Appeals Office after receiving a Notice of CDP.
- Do not use this form if you have not received a letter offering an appeal under section 6320/6330 of the Internal Revenue Code (IRS).
- Check Form 12153 (sp) instead when requesting a hearing on Collection Due Process or an equivalent hearing, as this is the primary form for that purpose.
Form selector
Use this form or another form?
Tax liability relates to Income Tax
The source lists 'ingresos' and cites Form 1040 in Section 7.
✓ Confirm you are filing about income tax.
Tax liability relates to Employment Taxes
The source lists 'empleo' and cites Form 941 in Section 7.
✓ Ensure the correct tax type is selected.
Tax liability relates to Business/Entity Tax
The source lists 'artículos de uso y consumo, etcétera' and cites Form 720 in Section 7.
✓ This form covers various other taxes listed as 'etcetera'.
When proposing a payment plan (alternative)
The form details options like installment agreements and offers-in-compromise for tax resolution.
✓ Review the specific payment option you are choosing.
Deadline or filing window
The trigger event is receiving an IRS notice offering an appeal under section 6320/6330. The filing suspends the period of the statute of limitations for the collection action, which generally applies after the Notice of Levy or proposed levy is received. No specific extension date is stated in the official source.
Checklist
What you need before filling it out
Section 1: Bases for the request
Check boxes for Federal Tax Lien Notice or Current/Proposed Levy Notice · Section 1
Part 3 (Contribuyente 1)
Name, TIN, Current Address, Phone & Preferred Time Slot · Sections 3 & 4
Section 7: Tax Information
Copy of the Notice(s) being appealed · Section 7
Section 8: Reason for Request
A clear explanation (e.g., 'Currently cannot pay due to financial hardship') · Section 8
Section 8: Payment Option
Select Plan of Installments, Offer in Compromise, or Other · Section 8
Page 4: Proposal Detail
Specific payment method (e.g., Personal Check) or resolution type · Page 4
Before you submit
- 1Complete Section 3 by providing the name and TIN of Taxpayer 1.
- 2Fill out Sections 3 & 4 for Taxpayer 2 if applicable, including their address and preferred contact times.
- 3Select the appropriate boxes in Section 1 indicating whether a Federal Tax Lien Notice or Levy Notice was received.
- 4List the specific tax type (e.g., income, employment) and relevant tax form number in Section 7.
- 5Provide a clear reason for requesting the hearing in Section 8; do not leave it blank.
- 6If applicable, select the desired resolution path in Section 8 (Installment Plan, Offer, etc.).
- 7Include a copy of the Notice(s) being appealed with the submission.
How to file this form
- 1Complete Sections 3 through 7 by providing all required taxpayer and tax detail information.
- 2Select the appropriate boxes in Section 1 to indicate the basis for the request (Lien or Levy Notice).
- 3Fill out Section 8, clearly stating the reason(s) for the hearing and selecting the desired resolution path.
- 4Review all sections for accuracy, ensuring you have included a copy of your notice(s), then sign before sending. Send the completed Form 12153 (sp) to the address shown on your Notice of CDP.
Known limitations
- 1The Form 12153 (sp) must be used when a taxpayer receives a Notice of Collection Due Process (CDP) or an equivalent hearing notice.
- 2If the taxpayer wishes to request an equivalent hearing because their timely CDP hearing request does not meet requirements, they use this form.
- 3The Form 12153 (sp) is used for requesting a hearing regarding Federal Income Tax, Employment Tax, Excise Tax, Use Tax, or Civil Penalty.
- 4For Innocent Spouse Relief, the taxpayer must complete Form 8857 (sp), which is related to the use of Form 12153 (sp).
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 7-2022, and the form directs users to the IRS website for more information regarding alternatives to a federal tax lien (FTL).
What changed or needs a fresh check
- Edition date — confirm the revision date reads 7-2022.
- Catalog Number — confirm the number reads 39270A.
- Mailing address — confirm the address listed on your Notice of CDP (the form instructs to send it there).
- Signature — ensure all required parties sign before sending.
- Form Type — confirm the official title is '12153 (sp)' and the purpose is a Hearing Request.
Quick Facts
Downloads
After you file
- 1The request for a timely CDP hearing will prohibit collection action in most cases.
- 2A timely CDP hearing request suspends the 10-year statute of limitations that the IRS has to collect taxes.
- 3Both the prohibition on embargo and the suspension of the 10-year period remain in effect until the Independent Appeals Office makes a final determination on the dispute.
- 4The amount of time the suspension is active is added to any remaining time within the 10 years.
Sources
- SRCForm p.1 — The form is used to request a Hearing on Collection Due Process (CDP) or an equivalent hearing with the IRS Independent Appeals Office.
- SRCForm p.1 — Taxpayers must complete Form 12153 (sp) and send it to the address shown on their Notice of CDP, not the payment address.
- SRCForm p.1 — The taxpayer should include a copy of their Notice of CDP with the submission.
- SRCForm p.1 — A timely request for a hearing will prohibit collection action in most cases.
- SRCForm p.3 — A timely request for a CDP hearing suspends the 10-year period that the IRS has to collect taxes, until the Independent Appeals Office decision is final.
- SRCForm p.4 — Common alternatives proposed include full payment (via personal check, cashier's check, etc.), installment agreement, or offer in compromise.
Common confusion points
Where should I send this Form 12153 (sp)?
The form must be sent to the address shown on the Notice of CDP, not the payment address.
→ Check your Notice of CDP for the correct mailing address.
What happens when I file this form timely?
A timely filing will prohibit collection action and suspend the 10-year tax collection period until the Independent Appeals Office makes a final decision.
→ Confirm the dates and conditions listed on Form 12153 (sp) page 3.
Do I need to include anything with my request?
The taxpayer must include a copy of their Notice of CDP to ensure proper processing of the request.
→ Verify this requirement in the instructions provided with Form 12153 (sp).
What if I want more than just a CDP hearing?
The taxpayer can check the box for 'Equivalent Hearing' on Form 12153 (sp) page 1.
→ Consult the form instructions to understand when an equivalent hearing is necessary.
How do I propose a payment alternative?
Common alternatives include making full payment, setting up an installment agreement, or offering an offer in compromise.
→ Review Form 12153 (sp) page 4 for details on these options.
What if my spouse/ex-spouse is the only responsible party?
The taxpayer should complete Form 8857 (sp), Request for Innocent Spouse Relief, to request innocent spouse relief using this form.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- To request Innocent Spouse Relief related to this filing, complete Form 8857 (sp), Request for Innocent Spouse Relief.
Questions about IRS Form 12153-SP
What is IRS Form 12153-SP used for?
This form allows a taxpayer to formally ask the Internal Revenue Service (IRS) for a hearing regarding its collection actions. It can be used when the IRS sends a notice offering an appeal based on Section 6320/6330 of the Internal Revenue Code. Filing this request suspends the statute of limitations for the IRS's collection action.
Who must file IRS Form 12153-SP?
Taxpayers who have received a letter offering them an appeal according to Section 6320/6330 of the Internal Revenue Code must file Form 12153 (sp). This applies if they have received a Notice of Levy or are facing a proposed levy.
What information does IRS Form 12153-SP require?
The form collects taxpayer identification and contact information in Parts 1-7. Specifically, Section 8 requires the filer to state the reason for requesting an audience, and Section 9 allows proposing a collection alternative.
When is IRS Form 12153-SP due?
The source does not specify a hard deadline date on Form 12153 (sp), but filing it initiates the request to suspend the statute of limitations for the IRS's collection action.
Where do I file IRS Form 12153-SP?
Filers must send Form 12153 (sp) to the address shown on their Notice of CDP. If unsure of the correct address, they can call 1-800-829-1040 or fax it in.
How do I complete IRS Form 12153-SP?
First, complete Parts 1 through 7 with personal and tax information. Next, select or explain the reason for requesting a hearing in Section 8. Finally, if unable to pay, detail your proposed alternative collection plan in Section 9 before signing to confirm understanding of the suspension of the statute of limitations.
What happens if IRS Form 12153-SP is filed incorrectly?
If a filer does not provide a reason for the dispute in Section 8, the IRS will not attend to their request. Furthermore, signing the form acknowledges that the hearing suspends the statute of limitations for collection action.
Where should I send this Form 12153 (sp)?
The form must be sent to the address shown on the Notice of CDP, not the payment address. Check your Notice of CDP for the correct mailing address.
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