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Official form guide
Form 12153-SP: 12153 (sp)
Internal Revenue Service Form 12153 (sp) is used to request a Collection Due Process (CDP) hearing or an equivalent hearing; taxpayers who have received a CDP notice file it and must send it to the address shown on that notice.
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IRS Form 12153-SP - 12153 (sp)
Internal Revenue Service Form 12153 (sp) is used to request a Collection Due Process (CDP) hearing or an equivalent hearing; taxpayers who have received a CDP notice file it and must send it to the address shown on that notice.
Risk Radar
Scan points- 1Submitting the form without the CDP notice copy will cause the request to be rejected.
- 2Failing to mark the correct basis for the request (gravamen or embargo).
- 3Leaving the reason for the hearing request blank on line 8.
- 4Omitting tax type, form number, or period in line 7.
- 5Not attaching a copy of the CDP notice.
Plain English
Form 12153 (sp) lets a taxpayer ask the IRS for a hearing about a collection notice or an equivalent hearing. You fill it out, attach the CDP notice, and mail it to the address on that notice. The IRS will then schedule the hearing if the request is complete.
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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Glossary Terms
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What this form is for
- Use this form when you need to request a Collection Due Process (CDP) hearing or an equivalent hearing after receiving a CDP notice.
- Do not use it when you are not seeking a CDP or equivalent hearing, such as for routine tax return filing or other IRS disputes.
- Check Form 1040 instead when you are filing an individual income tax return.
Form selector
Use this form or another form?
Filing an individual income tax return
Required for reporting personal income and taxes owed
✓ Using Form 12153 (sp) would not address filing obligations
Reporting employment taxes for a business
Required for quarterly payroll tax reporting
✓ Submitting Form 12153 (sp) would not satisfy payroll filing requirements
Reporting excise taxes on specific goods
Required for monthly/quarterly excise tax reporting
✓ Using Form 12153 (sp) would not cover excise tax obligations
Deadline or filing window
Not stated in the official source.
Checklist
What you need before filling it out
Nombre del contribuyente (Contribuyente 1)
Taxpayer name and identification number · Found on the taxpayer's records or prior returns
Número de identificación del contribuyente
Taxpayer identification number (SSN or EIN) · Appears on the taxpayer's notice or prior filings
Tipo de impuesto
Tax type and related tax form number (e.g., 1040, 941, 720) · Listed on the CDP notice
Razón por la que solicita una audiencia
Written explanation of the dispute reason · Provided by the taxpayer in section 8
Adjuntar copia del aviso de gravamen o embargo
Copy of the CDP notice (levy or lien) · Included with the mailed package
Before you submit
- 1Mark the appropriate basis for the hearing (Gravamen or embargo) in section 1
- 2Enter the correct taxpayer name and identification number for Contribuyente 1
- 3Select the correct tax type and form number in the Tipo de impuesto field
- 4Provide a clear, specific reason for the hearing request in section 8
- 5Attach a copy of the CDP notice (levy or lien) to the form
- 6Sign the form in the signature block
- 7Mail the completed form to the address shown on your CDP notice
How to file this form
- 1Complete all required fields on Form 12153 (sp)
- 2Attach a copy of the CDP notice (levy or lien) as instructed
- 3Sign the form in the designated signature area
- 4Mail the form to the address indicated on your CDP notice
- 5Retain a copy of the mailed package as proof of filing
Known limitations
- 1Form 12153 (sp) does not apply to taxpayers who have not received a CDP notice — the form is for requesting a hearing after a CDP notice is issued.
- 2Form 12153 (sp) is not to be sent to the IRS payment address — it must be mailed to the address shown on the CDP notice.
- 3Form 12153 (sp) cannot be used for disputes other than Collection Due Process or an equivalent hearing — it is limited to CDP or EH matters.
- 4Form 12153 (sp) does not replace Form 8857 (sp) for innocent spouse relief — a separate Form 8857 must be filed.
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 (sp) is the Revision 7-2022 edition; the source lists the IRS website (www.irs.gov) as its reference page.
What changed or needs a fresh check
- Edition date — confirm the revision reads 7-2022
- Fee — not stated in the official source
- Mailing address — send to the address shown on your CDP notice
- Signature — include the required signature in the signature block
- Phone number — verify the contact number from your CDP notice
Quick Facts
Downloads
After you file
- 1Keep a copy of the completed Form 12153 (sp) and the CDP notice for your records — Form p.1 states to include a copy of the notice.
- 2Mail the form to the address shown on the CDP notice, not the payment address — Form p.1 provides the correct mailing guidance.
- 3A timely request will prohibit levy action in most cases and suspend the IRS’s 10‑year collection period until a final determination — Form p.3 explains both effects.
- 4If any information is incorrect, submit a new Form 12153 (sp) with the corrected details to the same address — Not stated in the official source — verify on the agency site.
- 5Retain any correspondence from the Independent Office of Appeals for future reference — Form p.4 notes that the office will communicate comments and allow a response.
Sources
- SRCForm p.1 — Form 12153 (sp) is used to request a CDP hearing or an equivalent hearing.
- SRCForm p.1 — Must send to the address shown on the CDP notice, not the payment address.
- SRCForm p.1 — Include a copy of your CDP notice with the request.
- SRCForm p.3 — Timely request prohibits levy in most cases.
- SRCForm p.3 — Timely request suspends the 10‑year collection period.
- SRCForm p.3 — The suspension adds to the remaining time of the 10‑year period.
- SRCForm p.3 — For innocent spouse relief, must complete Form 8857 (sp).
- SRCForm p.4 — Alternatives of payment include full payment, installment plan, and offer in compromise.
- SRCForm p.4 — Low‑Income Taxpayer Clinic services are free or nominal fee.
- SRCNot stated in the official source — verify on the agency site
Common confusion points
Do I send this form to the IRS payment address?
Many taxpayers assume the payment address is correct because it appears on other notices.
→ Verify the address on your CDP notice and use that address instead.
Can I request a hearing if I only got a levy notice but no CDP notice?
The form’s purpose is tied specifically to a CDP notice, leading to uncertainty.
→ Confirm you have a CDP notice before completing Form 12153 (sp).
Should I also fill out Form 8857 for innocent spouse relief?
The form mentions innocent spouse relief but does not clarify filing requirements.
→ File Form 8857 (sp) separately for innocent spouse relief as instructed on Form p.3.
What if my request is not timely? Can I still get a hearing?
The term “equivalent hearing” can be confusing about eligibility.
→ Check timeliness; if not timely, select the equivalent hearing option as described on Form p.1.
Do I need to include my tax form number and period on this request?
The form lists fields for tax type, form number, and period, but some filers overlook them.
→ Complete the tax type, form number, and period fields as shown on Form p.1.
Will my levy automatically stop after I file?
The statement about levy prohibition may be interpreted as immediate relief.
→ Ensure your request is timely; a timely filing generally prohibits levy in most cases per Form p.3.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Resubmit Form 12153 (sp) with corrected information – to amend an inaccurate original filing.
Questions about IRS Form 12153-SP
What is IRS Form 12153-SP used for?
Form 12153 (sp) lets a taxpayer ask the IRS for a hearing about a collection notice or an equivalent hearing. You fill it out, attach the CDP notice, and mail it to the address on that notice. The IRS will then schedule the hearing if the request is complete.
Who must file IRS Form 12153-SP?
Taxpayers who have received a Collection Due Process (CDP) notice and want to request a hearing must file IRS Form 12153 (sp).
What information does IRS Form 12153-SP require?
The form collects the taxpayer’s name, ID, address, phone, tax type, form number, tax period, the reason for the hearing request, any alternative collection proposal, and the required signature.
Where do I file IRS Form 12153-SP?
Send the completed form to the address shown on your CDP notice; do not send it to the payment address. You may also call the number on the notice or 1‑800‑829‑1040 for address confirmation or fax it if preferred.
How do I complete IRS Form 12153-SP?
First, mark the basis for the request (gravamen or embargo) and indicate if you want an equivalent hearing. Next, fill in lines 3‑6 with taxpayer names, IDs, addresses, and phone numbers. Then enter tax details on line 7, state your reason on line 8, and any alternative collection proposal on line 9. Attach a copy of the CDP notice, sign line 10, and mail the form to the address on the notice.
What happens if IRS Form 12153-SP is filed incorrectly?
If you do not provide a reason for the dispute, the IRS will not consider your request, and the hearing will be denied.
Do I send this form to the IRS payment address?
Many taxpayers assume the payment address is correct because it appears on other notices. Verify the address on your CDP notice and use that address instead.
Can I request a hearing if I only got a levy notice but no CDP notice?
The form’s purpose is tied specifically to a CDP notice, leading to uncertainty. Confirm you have a CDP notice before completing Form 12153 (sp).
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