IRS Form 12153
Request for a Collection Due Process or Equivalent Hearing
Form 12153 requests a Collection Due Process (CDP) hearing after the IRS sends a Final Notice of Intent to Levy (LT11 / CP90 / CP297) or a Notice of Federal Tax Lien Filing (Letter 3172). Filing timely (within 30 days) stops levy action, moves the case to IRS Appeals, and — critically — preserves your right to petition Tax Court if Appeals denies relief. Filed one day late, you drop to an 'Equivalent Hearing' with no Tax Court review. This is the highest-leverage form in tax collection defense.
Any taxpayer who received a Final Notice of Intent to Levy (LT11, CP90, CP92, CP297, Letter 1058) or a Notice of Federal Tax Lien Filing (Letter 3172). Also used for CDP hearings on Trust Fund Recovery Penalty assessments after Letter 1153 is finalized. Must be filed within 30 days of the notice date.
Tax Attorney · Villanova University School of Law · Admitted in Delaware, New Jersey, United States Tax Court
What's at Stake With Form 12153
Missing the 30-day deadline forfeits Tax Court review of the collection action. Levy action can resume as early as day 31. The account continues accruing interest and penalties. An Equivalent Hearing (filed after 30 days but within 1 year) preserves Appeals review but not Tax Court jurisdiction — a dramatic loss of leverage.
How to File Form 12153 Correctly
- 1Calendar the 30-day deadline from the notice date, not the received date
The 30 days runs from the date printed on the notice. Mail delays don't extend it. File early — day 25, not day 30.
- 2Identify EVERY tax year and period listed on the notice
Form 12153 requires you to list each period. Missing a period means CDP protection doesn't apply to that period and the IRS can levy for it during your hearing.
- 3Check the correct box: Filed Notice of Federal Tax Lien or Proposed Levy
You can request CDP for both a lien and a levy — but the boxes trigger different Appeals procedures and remedies.
- 4List every collection alternative you want Appeals to consider
Installment agreement, Offer in Compromise, Currently Not Collectible, innocent spouse, spousal defenses, and challenge to the underlying liability (if you never had a prior chance to dispute it). If you don't list it, Appeals won't consider it.
- 5Mail via Certified Mail with return receipt to the address on the notice
The postmark date is the filing date under the timely-mailed-timely-filed rule. Keep the certified mail receipt permanently — it proves the CDP was timely if the IRS later claims otherwise.
Why File Form 12153 With a Tax Attorney
Once you sign IRS paperwork, every fact you disclosed becomes evidence. Privilege protects the conversation before you commit.
Collection Financial Standards, RCP math, and ACS vs. Field Collection rules change what number you should put on this form.
Direct-debit triggers, dissipated-asset addbacks, AMT preference items — most of the cost of these forms is in what you didn't know to negotiate.
If the IRS rejects, defaults, or audits you off this form, we represent you through Appeals, Tax Court, or U.S. District Court.
Costly Mistakes With Form 12153
Missing the 30-day deadline — the single biggest error in collection defense.
Not listing every tax period on the notice, leaving some periods exposed to levy.
Failing to list collection alternatives Appeals should consider (IA, OIC, CNC, innocent spouse).
Trying to challenge the underlying liability when a prior 90-day letter foreclosed that right.
Sending the form by regular mail instead of certified — no proof of timely filing if lost.
Frequently Asked Questions About Form 12153
You lose the right to Tax Court review of the collection action. You can still file Form 12153 as an 'Equivalent Hearing' within 1 year — Appeals will review the case, but their decision is not reviewable in Tax Court. This is why the 30-day deadline is the single most important date in IRS collection defense.
Yes, for the tax periods listed on the notice — levy action is suspended while the CDP hearing is pending, including any Tax Court appeal. This is a statutory prohibition under §6330(e). But if you have OTHER tax periods not listed on the notice, the IRS can still levy for those.
Only if you didn't have a prior opportunity to dispute the liability (e.g., you never received the Statutory Notice of Deficiency, or the liability arose from a substitute-for-return the IRS created). If you signed a return or defaulted on a 90-day letter, the underlying liability is 'off the table' at CDP.
CDP is filed within 30 days, stops collection, and preserves Tax Court review. Equivalent Hearing is filed between 31 days and 1 year — Appeals will still review, but collection is not automatically stopped and there is NO Tax Court review of the decision. Always aim for CDP; use EH only as a fallback.
Tax Resolution Services Related to Form 12153
Senior tax attorneys at McCauley Law Offices handle the underlying matters that send taxpayers Form 12153 in the first place.
Related IRS Forms
Related IRS Notices
Primary Sources & Authority
We cite the underlying IRS publications and statutes so you can verify everything on this page.