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

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.

Deadline-first appeal review

Form 12153 searches often happen after a serious levy or lien notice. The first issue is usually the response deadline.

Collection Due Process rights are tied to specific notices and deadlines.

A timely request may preserve stronger appeal rights than a late request.

The taxpayer should be ready to propose a collection alternative or explain the dispute clearly.

Next step: Write down the notice date, response deadline, tax periods, and the collection action before deciding how to respond.

Appeal rights are deadline-driven

Form 12153 is most useful when the taxpayer understands the notice, deadline, tax periods, and collection alternative being requested.

Notice deadline

Controls whether the request is timely.

Collection action

Levy, lien, or proposed enforcement should be identified clearly.

Requested outcome

Payment plan, hardship, lien remedy, dispute, or other collection alternative.

Proof of mailing

Keep records showing the request was sent on time.

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Where this form may fit

These paths help you move from reading to organizing the next step without turning the page into a sales pitch.

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Case Preparation

Preparing before using Form 12153

A qualified tax professional may review whether Form 12153 fits the facts, how it relates to bank levy, wage garnishment, tax lien, and whether deadlines, financial disclosures, or representation forms should be handled first.

What may be reviewed

- levy notice review
- bank hold timing review
- hardship evidence gathering
- collection alternative negotiation
- notice deadline review

Records to gather

- The IRS notice showing the deadline
- Tax periods at issue
- Collection alternative you want considered
- Proof supporting hardship or payment ability
- bank levy notice
- bank statements
- proof of protected or essential funds
- income and expense records

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