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Appeals

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

Form 12153 is associated with appeal rights after certain IRS collection notices, including notices involving levies or federal tax liens.

When this form may come up

Requesting an IRS collection hearing after certain levy or lien notices.

  • You received a notice that gives Collection Due Process hearing rights.
  • You want to dispute or propose alternatives to a levy or lien action.
  • You need to preserve appeal rights before the deadline expires.

Documents to gather before using it

IRS forms are easier to complete when the facts and supporting documents are organized first.

  • The IRS notice showing the deadline
  • Tax periods at issue
  • Collection alternative you want considered
  • Proof supporting hardship or payment ability

Important caution

Deadlines are important. Missing a Collection Due Process deadline can limit appeal rights.

Related tax problems

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