Form 12153
Request for a Collection Due Process or Equivalent Hearing
Used to ask for an independent IRS Appeals hearing after a lien or levy notice.
What it does
Form 12153 requests a Collection Due Process hearing with IRS Appeals after you receive certain final notices. At the hearing you can raise collection alternatives, such as a payment plan or offer.
When people use it
- You received a final notice of intent to levy or a notice of a filed federal tax lien that describes your right to a hearing.
Before you file
- Find the deadline printed on your notice. It is short, and missing it can limit your rights.
- Decide what you want to propose, such as a payment plan or offer, and be ready to give financial information.
What to watch for
- Deadlines are strict. Mail the form well before the date, using a method that gives you proof of mailing.
- A late request may only qualify for a different type of hearing with fewer protections.
Related on ReliefGeek
This guide is general education, not tax or legal advice. Form requirements and fees change, so confirm details on the IRS page above before you file.