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

What Is IRS Form 12153?

This is a tax form that was released by the Internal Revenue Service (IRS) - a subdivision of the U.S. Department of the Treasury on December 1, 2013. As of today, no separate filing guidelines for the form are provided by the IRS.

FAQ

Q: What is IRS Form 12153?
A: IRS Form 12153 is a Request for a Collection Due Process or Equivalent Hearing.

Q: Who can use IRS Form 12153?
A: Taxpayers who have received a notice of intent to levy or a notice of federal tax lien and want to request a hearing with the IRS can use Form 12153.

Q: What is a Collection Due Process hearing?
A: A Collection Due Process hearing is a formal hearing with the IRS that allows taxpayers to discuss their tax debts and proposed collection actions. It provides an opportunity to resolve the issue before any enforcement actions are taken.

Q: How can I submit IRS Form 12153?
A: You can submit Form 12153 by mail or fax to the address provided on the form or by hand-delivering it to your local IRS office.

Q: Is there a deadline to submit IRS Form 12153?
A: Yes, there is a deadline to submit Form 12153. It must be filed within 30 days from the date of the notice you received from the IRS.