Form 12153: Request for a Collection Due Process or Equivalent Hearing

Form 12153, officially titled "Request for a Collection Due Process or Equivalent Hearing," is a document used by taxpayers to dispute actions taken by the Internal Revenue Service (IRS) to collect unpaid taxes. These actions may include:

Filing a Notice of Federal Tax Lien: This public notice informs creditors that the IRS has a legal claim on your assets to satisfy your tax debt.

Issuing a Notice of Intent to Levy: This notice warns you that the IRS plans to seize your property (levy) to pay your tax debt.

Actual Levy: In some cases, the IRS may already have levied on your property (wages, bank accounts, etc.) before you receive a notice.

What is the Purpose of Form 12153?

The purpose of Form 12153 is to request a hearing before the IRS Independent Office of Appeals (Appeals) regarding a collection action. During this hearing, taxpayers can present their case and argue why the IRS should not proceed with the collection action, such as a tax lien or levy.

Who Should Use Form 12153?

You should consider using Form 12153 if you have received a notice from the IRS about one of the following:

A. Notice of Federal Tax Lien Filing: This notice informs you that the IRS has filed a lien against your property to secure payment of unpaid taxes.

B. Notice of Intent to Levy: This notice warns you that the IRS plans to seize your property (wages, bank account, etc.) to satisfy your tax debt.

C. Notice of Your Right to a Hearing After an Actual Levy: This notice informs you of your right to a hearing after the IRS has already levied on your property.

How to File Form 12153?

Eligibility: You have the right to request a CDP hearing within 30 days of receiving a Notice of Federal Tax Lien or Notice of Intent to Levy. You can also request an Equivalent Hearing within one year of the notice date.

Getting the Form: You can download Form 12153 attached below.

Completing the Form: The form is relatively straightforward, but it's crucial to provide accurate and detailed information regarding your situation and the reasons for contesting the collection action.

Filing the Form: Mail the completed form to the address listed on the IRS notice you received.

What happens after I file Form 12153?

The Appeals Office will contact you to schedule your hearing. You can represent yourself or have an attorney or other qualified representative present your case. During the hearing, you'll have the opportunity to explain your situation and present any documentation supporting your arguments.

What are the chances of winning a CDP or Equivalent Hearing?

The success rate varies depending on the specifics of your case. Consulting with a tax professional or legal representative can help you understand your chances and prepare effectively for the hearing.

Are there any alternatives to filing Form 12153?

You can try contacting the IRS directly to discuss your situation and explore alternative payment options before resorting to a formal hearing. The IRS offers various taxpayer assistance programs, and a representative may be able to help you find a solution that works for both parties.