12153

Request for a Collection Due Process or Equivalent Hearing (Spanish Version)

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 (sp): Spanish Request for a Collection Due Process or Equivalent Hearing

Form 12153 (sp) is the Spanish version of Form 12153, Request for a Collection Due Process or Equivalent Hearing. The PDF is titled "Solicitud de una Audiencia sobre el Proceso Debido de Cobro o una Audiencia equivalente" and is dated "julio de 2022" (Rev. 7-2022), the same revision date as the English edition. It has two pages of form items and two pages of information about the hearings, all in Spanish.

The form says it is used to request a Collection Due Process (CDP) hearing or an equivalent hearing (EH) with the IRS Independent Office of Appeals after receiving a letter that offers an appeal under section 6320 or 6330 of the Internal Revenue Code, called the CDP notice. It asks you to send it to the address on the CDP notice, not the payment address, with a copy of the notice.

The English edition, Form 12153, has its own page. You can fill out this Spanish PDF free in your browser on this page and download it without an account.

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

What's on Form 12153 (sp)

Items 1 and 2: basis and equivalent hearing

Boxes for a lien notice and a levy notice, and a box asking for an equivalent hearing if the CDP request is not timely.

Items 3 to 6: taxpayers

Name, taxpayer identification number, current address, and home, work or cell phone with the best time to call, for Taxpayer 1 and Taxpayer 2.

Item 7: tax information

Type of tax (income, employment, excise or civil penalty), the tax form number, such as 1040, 941 or 720, and the tax periods. It can be skipped if copies of the notices are attached.

Item 8: reason for the hearing

Boxes for not being liable, innocent spouse relief, taxes discharged in bankruptcy, payments not applied, lien withdrawal, economic hardship or a collection alternative, plus space for other issues.

Item 9: collection alternative

Boxes for an installment agreement, an offer in compromise, currently unable to pay, or other, with notes on when Form 433-A (sp) or 433-B (sp) is not needed.

Item 10: signatures

A statement that the hearing suspends the collection statute period, then signatures and dates for both taxpayers or the representative, and an IRS use only area.

How to fill out Form 12153 (sp)

  1. 1

    Items 1 and 2

    Check the notice or notices you received. Check item 2 if you want an equivalent hearing in case the CDP request does not meet the timeliness requirement.

  2. 2

    Items 3 to 7

    Enter each taxpayer's name, number, address and daytime phone. Fill in item 7 from the lien or levy notice, or attach a copy of each notice you are appealing.

  3. 3

    Item 8

    Check the reasons that fit or explain the dispute in your own words, adding pages if needed. The form says the request will not be processed without a reason.

  4. 4

    Item 9

    To propose an alternative, check it and include Form 433-A (sp) for individuals or 433-B (sp) for businesses. The form says this is not required but helps resolve the case faster.

  5. 5

    Item 10

    Sign and date. A company officer adds a title after the signature. A representative signs with Form 2848 (sp) attached unless it is already on file.

Why fill Form 12153 on indox

You get the real form, filled in a browser tab, with nothing standing between you and the finished PDF.

  • Fill the form right in your browser, no software to install
  • Free to fill and free to download, with no account
  • The official blank straight from the IRS, not a copy someone retyped
  • Works on a phone, tablet or computer

Where to send it and what a hearing does

Where to send

Send it to the address on your CDP notice, not the payment address, with a copy of the notice. Call the number on the notice or 1-800-829-1040 if unsure of the address or to fax the request.

Timely CDP hearing

Page 3 says a timely request stops levy action in most cases and suspends the IRS's 10-year collection period until the Appeals determination is final. The determination can be appealed in court.

Equivalent hearing

The form says it is the same as a CDP hearing except it does not stop levy, does not suspend the 10-year period, and its decision cannot be challenged in court.

Keep proof

The form says to keep a copy of the request and proof of the date it was sent. A levy hearing request does not stop the IRS from filing a Notice of Federal Tax Lien.

Free or low cost help

Low Income Taxpayer Clinics can represent low-income people and help people who speak English as a second language, free or for a nominal fee. Publication 4134 (sp) lists them; call 800-829-3676 for a copy.

Related forms

Who fills out Form 12153 (sp)?

  • Taxpayers with a CDP notice

    Item 1 has boxes for a filed Notice of Federal Tax Lien and for a proposed or current levy. Both can be checked if both notices were received.

  • Joint requesters

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

  • Businesses

    A company officer who signs adds a title such as president or secretary. Item 9 points businesses to Form 433-B (sp) for a financial statement.

  • Representatives

    A representative who signs for the taxpayer attaches a completed and signed Form 2848 (sp), unless one is already on file. The taxpayer or the representative signs, not both.

  • Late requesters

    After the CDP deadline, item 2 asks for an equivalent hearing instead. Page 3 lists one year plus five business days from the lien filing, or one year from the CDP levy notice.

The taxpayer named on the CDP notice, or their representative, completes and signs it and sends it to the IRS address on the notice. The IRS Independent Office of Appeals holds the hearing.

Official sources and the blank

Do it all with indox

View all 94 tools

Questions about Form 12153

What language is Form 12153 (sp) in?

Spanish. The form items and the information pages are in Spanish. The English edition is Form 12153, with the same July 2022 revision date.

Where do I send the request?

To the address on your CDP notice, not the payment address. The form says to include a copy of the notice.

What happens if I miss the CDP deadline?

The form says to check item 2 to receive an equivalent hearing. It does not stop levy or suspend the 10-year collection period, and its decision cannot be taken to court.

Do I need a financial statement?

Only to discuss a collection alternative. Item 9 names Form 433-A (sp) or 433-B (sp) and says they are not required with the request, but early submission helps.

How do I ask for innocent spouse relief?

Check that reason in item 8. Page 3 says Form 8857 (sp), Request for Innocent Spouse Relief, is completed for the request to be considered.

Do interest and penalties stop if collection is put on hold?

Page 4 says that if collection is suspended because you cannot pay, applicable interest and penalties keep accruing on the unpaid balance.