IRS Form 12153, Request for a Collection Due Process or Equivalent Hearing , is a fiscal instrument filled out by a taxpayer to appeal an upcoming tax levy or lien.
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Once you get a formal notification from tax authorities telling you about a levy or lien they intend to place on your valuable assets, you have a chance to file an appeal by requesting a hearing where you can propose a different payment plan or protest the amount of tax you allegedly owe in case you did not have that opportunity before.
This request was issued by the Internal Revenue Service (IRS) on July 1, 2022 , making previous editions of the instrument outdated. You can find an IRS Form 12153 fillable version below.
Follow these IRS Form 12153 instructions to ask tax organizations for a formal hearing:
Specify the category of notification you got from the IRS . It is possible you got sent two documents simultaneously - you may check both boxes if needed. Put a tick in an appropriate box to express your willingness to attend a hearing even if the request does not comply with requirements established for a traditional hearing you might have with the IRS.
Write down your name and taxpayer identification number . List your contact details - the form has to contain a correspondence address as well as a telephone number fiscal authorities can use to reach out to you during the daytime. If you are married, your spouse has to add their personal and contact information as well.
Provide specifics about the tax issue you are dealing with - state the tax, the form number, and the tax period . Alternatively, you can simply attach a copy of the instrument the authorities sent you. Choose the applicable box to indicate the reason behind your request - explain why you believe the discussion of the matter is necessary. Attach extra sheets of paper in case you have additional comments.
Specify the alternative resolution to your situation - for instance, you can confirm you are unable to pay at the moment so an installment agreement would be a good choice . Certify the paperwork by signing and dating the document - it must be signed by your spouse as well; an authorized representative that helped you out with the statement has to sign the form too.