Form 12153 - Request For A Collection Due Process Or Equivalent Hearing Page 3
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4Information You Need To Know When Requesting A Collection Due Process Hearing
What Is the Deadline for Requesting a Timely Collection Due Process (CDP) Hearing?
• Your request for a CDP hearing about a Federal Tax Lien filing must be postmarked by the date indicated in
the Notice of Federal Tax Lien Filing and Your Right to a Hearing under IRC 6320 (lien notice).
• Your request for a CDP hearing about a levy must be postmarked within 30 days after the date of the Notice of
Intent to Levy and Notice of Your Right to a Hearing (levy notice) or Notice of Your Right to a Hearing After an
Actual Levy.
Your timely request for a CDP hearing will prohibit levy action in most cases. A timely request for CDP hearing will also
suspend the 10-year period we have, by law, to collect your taxes. Both the prohibition on levy and the suspension of the
10-year period will last until the determination the IRS Office of Appeals makes about your disagreement is final. The
amount of time the suspension is in effect will be added to the time remaining in the 10-year period. For example, if the
10-year period is suspended for six months, the time left in the period we have to collect taxes will be extended by six
months.
You can go to court to appeal the CDP determination the IRS Office of Appeals makes about your disagreement.
What Is an Equivalent Hearing?
If you still want a hearing with the IRS Office of Appeals after the deadline for requesting a timely CDP hearing has
passed, you can use this form to request an equivalent hearing. You must check the Equivalent Hearing box on line 7 of
the form to request an equivalent hearing. An equivalent hearing request does not prohibit levy or suspend the 10-
year period for collecting your taxes; also, you cannot go to court to appeal the IRS Office of Appeals' decision
about your disagreement. You must request an equivalent hearing within the following timeframe:
• Lien Notice—one year plus five business days from the filing date of the Notice of Federal Tax Lien.
• Levy Notice—one year from the date of the levy notice.
• Your request for a CDP levy hearing, whether timely or Equivalent, does not prohibit the Service from filing a
Notice of Federal Tax Lien.
Where Should You File Your CDP or Equivalent Hearing Request?
File your request by mail at the address on your lien notice or levy notice. You may also fax your request. Call the
telephone number on the lien or levy notice to ask for the fax number. Do not send your CDP or equivalent hearing
request directly to the IRS Office of Appeals, it must be sent to the address on the lien or levy notice. If you send
your request directly to Appeals it may result in your request not being considered a timely request. Depending
upon your issue the originating function may contact you in an attempt to resolve the issue(s) raised in your
request prior to forwarding your request to Appeals.
Where Can You Get Help?
You can call the telephone number on the lien or levy notice with your questions about requesting a hearing. The contact
person listed on the notice or other representative can access your tax information and answer your questions.
In addition, you may qualify for representation by a low-income taxpayer clinic for free or nominal charge. Our Publication
4134, Low Income Taxpayer Clinic List, provides information on clinics in your area.
If you are experiencing economic harm, the Taxpayer Advocate Service (TAS) may be able to help you resolve your
problems with the IRS. TAS cannot extend the time you have to request a CDP or equivalent hearing. See Publication
594, The IRS Collection Process, or visit You also can call 1-877-777-4778 for TAS
assistance.
Note–The IRS Office of Appeals will not consider frivolous requests. You can find examples of frivolous reasons for
requesting a hearing or disagreeing with a tax assessment in Publication 2105, Why do I have to Pay Taxes?, or at
by typing “frivolous” into the search engine.
You can get copies of tax forms, schedules, instructions, publications, and notices at , at
your local IRS office, or by calling toll-free 1-800-TAX-FORM (829-3676).
12153
Form
(Rev. 12-2013)
Catalog Number 26685D
Department of the Treasury - Internal Revenue Service
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