Tax Relief AnswersIRS Form 12153: Request a Collection Due Process Hearing
The short answer
Form 12153 is how you ask the IRS Independent Office of Appeals for a Collection Due Process (CDP) hearing, or an equivalent hearing, after you receive a letter offering an appeal under IRC 6320 or 6330. The form says to send it to the hearing address on your notice, not the payment address. IRS Publication 1660 gives you 30 days to request a timely hearing, counted from the levy notice or, for a lien, after the 5-business-day notice period. The current revision is July 2022, with a Spanish version (checked November 2026).
Form 12153 at a glance
| Item | What irs.gov shows |
|---|---|
| Purpose | Request a CDP or equivalent hearing with IRS Appeals after a lien or levy notice |
| Current revision | July 2022 (Spanish version 12153 (SP): July 2022) |
| How it is sent | To the hearing request address on your CDP notice, with a copy of the notice |
| Fax | The form says to call the number on the notice or 800-829-1040 to fax it |
| Online option | None shown on the form |
| Fee | None listed |
Who files it
A taxpayer who received a CDP notice: a notice that a federal tax lien was filed, or a notice of intent to levy that offers a hearing. Our LT11 and Letter 1058 and CP90 pages describe common levy notices of this kind, and our federal tax lien page covers the lien notice. For a joint request, both spouses sign; a representative signs only with a Form 2848.
Timely hearing or equivalent hearing
| Rule | Timely CDP hearing | Equivalent hearing |
|---|---|---|
| Deadline | 30 days, per Publication 1660 and the date on your notice | Levy: one year from the CDP levy notice. Lien: one year plus five business days from the lien filing |
| Stops levy in most cases | Yes | No |
| Suspends the 10-year collection period | Yes | No |
| Tax Court review of the decision | Yes | No |
These rules come from page 3 of the form. A levy hearing request, timely or not, does not stop the IRS from filing a notice of federal tax lien.
What the form asks for
The basis (lien, levy or both), your reason for the hearing, and any collection alternative you want Appeals to consider, such as a payment plan, an offer in compromise or currently unable to pay. The form says a request without a reason will not be honored. If you propose an alternative, it suggests attaching Form 433-A or Form 433-B, unless an exception applies. We do not give line-by-line answers; the form's pages 3 and 4 explain the choices.
Steps
- Find the date on your notice and the hearing request address it lists.
- Download the current Form 12153 from irs.gov, in English or Spanish.
- State your reason and any alternative you want considered.
- Send it with a copy of the notice so it arrives within the deadline, and keep proof of the date sent.
- Watch for contact from Appeals.
Common mistakes
- Sending the form to the payment address on the notice. The form says to use the hearing request address.
- Waiting past 30 days and expecting levy to stop. A late request gets an equivalent hearing, which does not stop levy.
- Leaving the reason blank. The form says Appeals will not honor the request.
Related pages: appealing IRS collection, Form 9423 for the Collection Appeals Program, bank levy and wage garnishment.
FAQ
What is Form 12153 used for?
Form 12153 requests a Collection Due Process or equivalent hearing with the IRS Independent Office of Appeals after a lien or levy notice. The current revision is July 2022, checked November 2026.
What is the deadline to file Form 12153?
For a timely CDP hearing, Publication 1660 gives 30 days, and your notice shows the date. After that, an equivalent hearing can be requested within one year, as the form explains.
Where do I send Form 12153?
To the address for requesting a hearing shown on your CDP notice, not the payment address, with a copy of the notice.
Does Form 12153 stop a levy?
A timely request prohibits levy in most cases until Appeals' decision is final, according to the form. An equivalent hearing request does not stop levy.