12153

Request for a Collection Due Process or Equivalent Hearing

Agency
IRS
Revision
Rev. 7-2022
Fillable fields
79
Pages
4
Official source
IRS form page
Checked
October 21, 2026
Fill 12153 online
Page 1 of form 12153

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

Form 12153 is the IRS Request for a Collection Due Process or Equivalent Hearing. The form says to use it to request a Collection Due Process (CDP) or Equivalent Hearing (EH) with the IRS Independent Office of Appeals (Appeals) after receiving a letter offering an appeal under IRC 6320/6330, which the form calls a CDP notice.

The form goes to the address for requesting a hearing shown on the CDP notice, not the payment address, with a copy of the notice. It asks for the basis of the request (a filed Notice of Federal Tax Lien, a Notice of Proposed or Actual Levy, or both), the taxpayers' names and contact details, the tax periods involved, the reason for the hearing and any proposed collection alternative. Pages 3 and 4 explain CDP and equivalent hearings, lien resolutions and collection alternatives.

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Top of page 1 of Form 12153: Request for a Collection Due Process or Equivalent Hearing, as printed by IRS

What's on Form 12153

Items 1 and 2: basis and equivalent hearing

Boxes for a filed Notice of Federal Tax Lien and a Notice of Proposed or Actual Levy (both can be checked), and a box asking for an equivalent hearing if the request is not timely for a CDP hearing.

Items 3 to 6: taxpayers

Name, taxpayer identification number, current address and best phone number and time to call for Taxpayer 1, and the same for Taxpayer 2 when there is one.

Item 7: tax information

Type of tax, tax form number and tax period or periods from the lien or levy notice. The form says item 7 can be skipped if a copy of the notice is included.

Item 8: reason for the hearing

Eight checkboxes, from not liable for the tax and innocent spouse relief to lien withdrawal, financial hardship, a collection alternative and other issues, plus space to explain.

Item 9: proposed collection alternative

Boxes for Installment Agreement, Offer in Compromise, Currently Unable to Pay and Other, with the financial statement exceptions listed below them.

Item 10: signatures

Signature lines for Taxpayer 1, Taxpayer 2 and a representative, plus an IRS Use Only area for the employee who receives the request.

How to fill out Form 12153

  1. 1

    Check the basis

    In item 1, check the lien box, the levy box or both, matching the notices received. Item 2 is checked only to ask for an equivalent hearing when the request does not meet the requirements for a timely CDP hearing.

  2. 2

    Enter taxpayer details

    Fill in items 3 and 4 for Taxpayer 1, and items 5 and 6 for a second taxpayer. Item 5 asks for an address only if it differs from Taxpayer 1's.

  3. 3

    List the tax periods

    In item 7, enter the type of tax, the form number such as 1040, 941 or 720, and the periods from the notice, or include a copy of the notice instead.

  4. 4

    Give a reason

    Check one or more reasons in item 8 and explain. The form says a request will not be honored if no reason for the dispute is given, and more pages can be added.

  5. 5

    Propose an alternative

    Check a choice in item 9 when asking for a collection alternative. The form says a Form 433-A or 433-B financial statement is not required with the request, but early submission helps.

  6. 6

    Sign and date

    Sign in item 10. On a joint request both taxpayers sign. A representative signing for the taxpayer includes an executed Form 2848 unless one is already on file.

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Where it goes, timing and what to keep

Where to send it

The form says to send it to the address for requesting a hearing shown on the CDP notice, not the payment address, and to include a copy of the notice.

Questions or fax

The form says to call the phone number on the CDP notice or 1-800-829-1040 if unsure about the correct address or to fax the hearing request.

Equivalent hearing time limits

Page 3 lists them: for a lien notice, one year plus five business days from the filing date of the Federal Tax Lien; for a levy notice, one year from the date of the CDP levy notice.

Effect of a timely CDP request

The form says a timely request will prohibit levy action in most cases and suspend the 10-year collection period until the Appeals determination is final. An equivalent hearing does neither and cannot be taken to court.

Keep proof

The form says to keep a copy of the hearing request and proof of the date it was sent.

Liens can still be filed

The form says a CDP levy hearing request, timely or equivalent, does not prohibit the IRS from filing a notice of federal tax lien.

Related forms

Who fills out Form 12153?

  • Taxpayers who received a CDP notice

    The form is for a taxpayer who has received a letter offering an appeal under IRC 6320/6330 for a filed Notice of Federal Tax Lien or a Notice of Proposed or Actual Levy.

  • Spouses on a joint request

    Items 5 and 6 hold a second taxpayer's name, number, address and phone. The form says both taxpayers sign a joint request.

  • Businesses

    The form says a person signing as an officer of a company adds a title such as president or secretary after the signature. Item 9 points businesses to Form 433-B.

  • Representatives

    A representative can sign for the taxpayer with an executed Form 2848, unless one is already on file. The form says the taxpayer or the representative, but not both, signs the request.

  • Late requests

    If the deadline for a timely CDP hearing has passed, item 2 asks for an equivalent hearing instead. Page 3 lists the time limits for that request.

The form is completed by the taxpayer who received a CDP notice, or by a representative, and it goes to the IRS Independent Office of Appeals at the address on that notice.

Official sources and the blank

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Questions about Form 12153

Where do I send Form 12153?

To the address for requesting a hearing shown on the CDP notice, not the payment address. The form asks for a copy of the notice to be included.

What is the difference between a CDP hearing and an equivalent hearing?

The form says an equivalent hearing is the same as a CDP hearing except it does not prohibit levy or suspend the 10-year collection period, and the Appeals decision cannot be contested in court.

Do I need to include Form 433-A or 433-B?

The form says submitting a financial statement with Form 12153 is not required, but early submission helps get the quickest resolution when proposing a collection alternative.

Can a representative sign the request?

Yes. The form has a representative's signature line and asks for an executed Form 2848 unless one is already on file. The taxpayer or the representative signs, not both.

What about innocent spouse relief?

Item 8 has a box for it. Page 3 says Form 8857, Request for Innocent Spouse Relief, has to be completed for an innocent spouse request to be considered.

Is there a Spanish version?

Yes. The form says the Spanish form and instructions are at irs.gov/pub/irs-pdf/f12153sp.pdf.