IRS Form 12153, also known as the Request for a Collection Due Process or Equivalent Hearing, is a form used by taxpayers to request a hearing with the IRS Office of Appeals when they disagree with a proposed collection action by the IRS. The form is used to request a hearing for various collection actions, such as levies, seizures, and liens.

When the IRS proposes a collection action, the taxpayer has the right to request a hearing with the IRS Office of Appeals before the action is taken. This hearing is known as a Collection Due Process (CDP) hearing.

The first step in requesting a CDP hearing is to complete and submit Form 12153 to the IRS. The form must be submitted within 30 days of the date of the IRS’s notice of the proposed collection action.

The form requests information about the taxpayer, including their name, address, and taxpayer identification number, as well as information about the proposed collection action, such as the tax period and the amount of tax owed.

The taxpayer must also indicate on the form the specific issues they wish to dispute and the relief they seek.

Once the form is submitted, the IRS will review the request and schedule a hearing with the Office of Appeals. The hearing will be conducted by an independent appeals officer who will consider the taxpayer’s arguments and evidence, and determine the proposed collection action.

If the appeals officer determines that the proposed collection action should be sustained, the taxpayer can appeal the decision to the United States Tax Court.

It’s important to note that if taxpayers miss the 30-day deadline to request a CDP hearing, they may still have limited rights to challenge the collection action in court.

Internal Revenue Code cites:

• IRC 6320: Notice and opportunity for hearing before levy
• IRC 6330: Hearing before levy
• IRC 6340: Collection due process for certain employment tax and certain excise tax liabilities

In summary, IRS Form 12153, also known as the Request for a Collection Due Process or Equivalent Hearing, is a form used by taxpayers to request a hearing with the IRS Office of Appeals when they disagree with a proposed collection action by the IRS, such as levies, seizures, and liens. Taxpayers have 30 days to complete and submit the form, and the hearing will be conducted by an independent appeals officer who will consider the taxpayer’s arguments and evidence, and decide on the proposed collection action. If the appeals officer determines that the proposed collection action should be sustained, the taxpayer has the right to appeal the decision to the United States Tax Court. If a taxpayer misses the 30-day deadline to request a CDP hearing, they may still have limited rights to challenge the collection action in court.

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