To file Form 12153 and request a Collection Due Process (CDP) hearing, complete all three parts of the form, attach a copy of the IRS notice that triggered your right to a hearing, and send it to the address listed on that notice within 30 days of the notice date. File by certified mail with return receipt requested, or by fax to the number you get by calling the phone number on your notice. Filing on time stops the levy or lien action, gets your case in front of an independent Appeals Settlement Officer, and preserves your right to take the outcome to U.S. Tax Court.
When You Can File and the 30-Day Clock
Form 12153 is not something you file on your own initiative. You can only file it after receiving one of two specific notices: a Notice of Intent to Levy (often issued as a CP90) or a Notice of Federal Tax Lien Filing.1Taxpayer Advocate Service. Form 12153 Taxpayer Requests CDP Equivalent Hearing or CAP
The date printed on the notice is your starting point. You have 30 days from that date to get Form 12153 to the IRS. For lien notices, the 30-day window technically begins five business days after the lien is filed, but the date on your notice already accounts for that gap.1Taxpayer Advocate Service. Form 12153 Taxpayer Requests CDP Equivalent Hearing or CAP
Miss the 30 days and you lose two things: the automatic pause on collection, and the right to petition Tax Court if the outcome goes against you. You can still request an Equivalent Hearing within one year of the notice date, and an Appeals officer will review your case, but the determination is final. No court will hear it.1Taxpayer Advocate Service. Form 12153 Taxpayer Requests CDP Equivalent Hearing or CAP Automated levy programs like the Federal Payment Levy Program can also keep running during an Equivalent Hearing.2Internal Revenue Service. IRM 5.1.9 Collection Appeal Rights
The Tax Court right is the single biggest reason to file within 30 days. Treat the deadline as absolute.
Completing the Three Parts of Form 12153
The form has three parts, and the IRS routinely rejects incomplete submissions. By the time a rejected form comes back for correction, your 30-day window may be gone.
Part I — Your Information
Enter your full name, current mailing address, and a daytime phone number. Provide your Social Security Number or Employer Identification Number. If the debt involves a joint return and both spouses want a hearing, both names must appear and both must sign.
Part II — The Collection Action
Check the box for the notice you received: Notice of Intent to Levy or Notice of Federal Tax Lien Filing. List the specific tax periods at issue, such as “2022 Form 1040” or “Q3 2023 Form 941.” Include the date printed on the notice. The Appeals officer uses these details to pull your file and match your request to the right case.
Part III — Why You Disagree and What You Want
This is the section that decides your case. You have to explain both why you’re challenging the action and what resolution you want. The Appeals officer will not build a proposal for you. “I disagree with the IRS” is not a valid basis for a hearing.
Your reason for disagreement usually falls into one of three categories.
- Challenging the amount you owe. You can dispute the underlying liability only if you never received a Notice of Deficiency or otherwise had no prior chance to contest it. If you ignored a Notice of Deficiency and let that deadline pass, this argument is closed to you.3Office of the Law Revision Counsel. 26 USC 6330 – Notice and Opportunity for Hearing Before Levy
- Proposing a collection alternative. This is the most common path and covers Offers in Compromise, installment agreements, and Currently Not Collectible status.
- Raising innocent spouse relief. If the debt stems from a joint return and your spouse or former spouse is responsible for the understatement, you can raise a defense under Internal Revenue Code Section 6015 and attach Form 8857.4Office of the Law Revision Counsel. 26 USC 6015 – Relief From Joint and Several Liability on Joint Return
Be specific about what you want: an installment plan at a stated monthly amount, a settlement figure, removal of the lien, placement in Currently Not Collectible status. Tie your request to your financial situation.
What to Attach When You Propose a Collection Alternative
A proposal without supporting documents is a proposal the Appeals officer cannot act on. Match your attachments to what you’re asking for.
- Installment agreement. Attach a completed Form 9465. For balances over $50,000, you generally also need Form 433-F, a detailed financial statement.5Internal Revenue Service. Instructions for Form 9465
- Offer in Compromise. Attach Form 656, the applicable financial statement (Form 433-A or 433-B for OIC), the $205 application fee, and an initial payment.6Internal Revenue Service. Offer in Compromise
- Currently Not Collectible. Be ready to show that paying anything would leave you unable to cover basic living expenses under the IRS’s Collection Financial Standards.7Internal Revenue Service. Collection Financial Standards
The Collection Financial Standards set national and local allowances for housing, food, transportation, and health care. If your actual expenses exceed the standard amounts, you can ask for an exception with documentation.7Internal Revenue Service. Collection Financial Standards Propose a number the standards can actually support. Settlement Officers see everything, and a monthly amount that ignores your real income will go nowhere.
Where and How to Send the Form
Mail the completed Form 12153 to the address for hearing requests listed on your IRS collection notice. That address is different from the payment address on the same notice, so check carefully. Include a copy of the notice.8Internal Revenue Service. Form 12153 Request for a Collection Due Process or Equivalent Hearing
You can also fax the form. Call the phone number on your CDP notice, or 1-800-829-1040, to get the correct fax number for your case.8Internal Revenue Service. Form 12153 Request for a Collection Due Process or Equivalent Hearing
If you mail, use certified mail with return receipt requested. Timeliness is measured by the postmark date, not the day the form arrives. That certified receipt is your only proof if the IRS later claims the request came in late.
Filing Through a Representative
You do not have to handle this yourself. An attorney, CPA, or enrolled agent can file Form 12153 for you and appear at the hearing. Authorize them by filing Form 2848, Power of Attorney and Declaration of Representative. The representative must be eligible to practice before the IRS, sign Part II of the form, and list their licensing jurisdiction and bar or license number.9Internal Revenue Service. Instructions for Form 2848 Power of Attorney and Declaration of Representative
On Line 3 of Form 2848, describe the specific matter, such as “Collection Due Process Hearing, Form 1040, Tax Year 2022.” If you submit the power of attorney by mail or fax, your signature must be handwritten. Digital or typed signatures are accepted only through the IRS’s online tool at IRS.gov/Submit2848.9Internal Revenue Service. Instructions for Form 2848 Power of Attorney and Declaration of Representative
Tax professionals who handle federal collection work typically charge between $200 and $500 per hour, depending on complexity and location. A straightforward installment agreement proposal may be modest. An Offer in Compromise with substantial financial analysis costs more.
What Timely Filing Gets You, and What It Costs
A timely CDP request does three things at once. It pauses the specific levy or lien action you challenged. It sends your case to an Appeals Settlement Officer who is independent of the collection division that issued the notice. And it preserves your right to petition the Tax Court within 30 days if you disagree with the final determination.3Office of the Law Revision Counsel. 26 USC 6330 – Notice and Opportunity for Hearing Before Levy
There is a trade-off worth understanding before you file. The 10-year collection statute of limitations is suspended for the entire time the hearing and any Tax Court appeal are pending, and the clock stays frozen until at least 90 days after the final determination.3Office of the Law Revision Counsel. 26 USC 6330 – Notice and Opportunity for Hearing Before Levy Every day your case sits with Appeals is a day added to the IRS’s runway to collect from you later. For most people that trade-off is worth it. For someone near the end of the 10-year period, it deserves thought before filing.
Do Not File on Frivolous Grounds
The IRS imposes a $5,000 penalty on any CDP hearing request based on frivolous arguments or filed to delay collection. Frivolous means positions the IRS has specifically identified as meritless, such as claims that wages are not taxable income or that the tax system is voluntary.10Office of the Law Revision Counsel. 26 USC 6702 – Frivolous Tax Submissions
If the IRS flags your submission as frivolous, you have 30 days to withdraw it and avoid the penalty.10Office of the Law Revision Counsel. 26 USC 6702 – Frivolous Tax Submissions Legitimate disputes about the amount owed, requests for a collection alternative, and innocent spouse claims are not frivolous. Those are exactly what Form 12153 is built to handle.