What Form 12153 Is For
Form 12153, Request for Collection Due Process Hearing, allows taxpayers to appeal IRS collection actions before the agency initiates wage garnishment or property seizure. It gives you the right to a fair review by the IRS Independent Office of Appeals when facing a federal tax lien, tax levy, or other efforts to collect unpaid taxes. This process ensures that your case is reviewed under the proper tax law and that your financial situation is taken into consideration.
You can use this form to propose payment alternatives such as a payment plan or installment agreements, explain financial hardship, or request innocent spouse relief. Filing the form also helps protect your wages, bank accounts, and essential income from enforced collection while maintaining your right to due process.
When You’d Use Form 12153
You file Form 12153, a request for a collection due process hearing, when the IRS begins collection actions that could affect your wages or property. Submitting this form temporarily pauses enforcement, allowing an appeals officer to review your financial situation and tax liability.
Filing After IRS Notices
File the form after receiving a final notice of intent to levy, a federal tax lien filing, or a notice of levy on your state tax refund. This preserves your right to due process through the IRS Independent Office of Appeals.
Protecting Your Finances
You may also file when facing bank account seizures or wage garnishment. It allows you to request a CDP or equivalent hearing, propose a payment plan, or demonstrate financial hardship before collection proceedings continue.
Key Rules or Details for Filing Form 12153
A Form 12153 request for a collection due process hearing must meet specific IRS requirements to be accepted. Every submission must be complete, signed, and supported with clear reasoning for your appeal. Providing accurate information and documentation ensures that your hearing request is processed correctly and considered.
- Include required details: You must list your name, address, tax form number, and tax period exactly as shown on your IRS notice.
- Provide a valid reason: You should state whether you dispute a tax liability, request a payment plan, or claim financial hardship.
- Follow submission limits: You can request only one CDP hearing per tax period.
- Send it to the correct address: You must use the address listed on your notice and send it through registered mail for proof of delivery.
- Attach supporting documents: You should provide income statements, expense records, or evidence of hardship for review.
Step-by-Step Filing Process
Filing Form 12153, a request for a collection due process hearing, requires organization and attention to detail. Each stage protects your right to due process and ensures that your appeal is routed tos the correct IRS office for review. Follow these clear steps to file accurately and maintain eligibility for a fair hearing.
- Review your IRS notice: You must confirm the tax period, tax form number, and submission deadline.
- Download Form 12153: You should obtain the official document directly from the IRS website.
- Complete all required sections: You must explain your reason for appeal, such as financial hardship, a disputed tax liability, or a request for a payment plan.
- Attach supporting documents: You must include income statements, expense records, or proof of economic hardship.
- Send your hearing request: Mail or fax the form to the IRS address listed on your notice, using registered mail for tracking purposes.
Common Mistakes and How to Avoid Them
Filing Form 12153, a request for a collection due process hearing, requires accuracy to prevent delays or rejection. Many taxpayers lose valuable appeal rights due to minor oversights that can be easily avoided with proper preparation. Understanding these frequent errors helps ensure your submission proceeds correctly through the IRS collection process.
- Missing the deadline: You must ensure the IRS receives your form within 30 days of the notice date to qualify for a CDP hearing.
- Sending to the wrong address: Always mail the form to the IRS address specified on your levy or lien notice to ensure timely processing.
- Incomplete explanation: You must provide precise details about financial hardship, disputed tax liability, or proposed payment alternatives.
- No supporting documentation: You should include income records or expense statements to strengthen your case before the appeals officer.
- Unsigned submission: You must sign the form to validate your request and maintain your right to a collection due process hearing.
What Happens After You File
Once the IRS receives a Form 12153 request for a collection due process hearing, most collection actions, such as wage garnishment or bank levies, are temporarily halted. The IRS Independent Office of Appeals assigns a settlement officer to review your financial hardship, payment plan request, or disputed tax liability. This review ensures that all collection efforts comply with tax law and due process.
During the hearing, the appeals officer evaluates your supporting documents and confirms that proper procedures were followed. You may meet by phone, correspondence, or in person. After review, the officer issues a written determination explaining whether the collection will continue or change.
Frequently Asked Questions (FAQs)
What does Form 12153 Request for Collection Due Process Hearing do?
Form 12153, Request for Collection Due Process Hearing, enables taxpayers to appeal IRS collection actions, including tax levies and federal tax lien filings. It pauses enforced collection while the IRS Independent Office reviews your financial hardship, payment alternatives, or tax liability. Filing this form preserves your right to a hearing and ensures fair treatment under tax law.
When should I file after receiving an IRS notice or final notice?
File immediately after receiving a final notice of intent to levy or a federal tax lien filing. Timely submission ensures your case qualifies for a complete collection due process CDP hearing, rather than an equivalent hearing with limited appeal rights. It also protects your income, bank accounts, and property from legal seizure.
What happens during the Collection Due Process Hearing?
During the collection due process hearing, an appeals officer reviews your hearing request, supporting documents, and financial situation. You may discuss alternative payment options, such as installment agreements or payment plans, to cover basic living expenses while resolving your tax debt. The process ensures the IRS follows proper procedures before continuing collection actions.
Can I appeal the hearing decision or request further review?
If the IRS disallows your claim or you disagree with the outcome, you can appeal to the U.S. Tax Court within 30 days. You may also explore a Collection Appeals Program (CAP) appeal or audit reconsideration if new evidence arises. Each option depends on the type of tax bill and the tax period involved.
Can my ex-spouse or partner be included in the hearing?
Yes, joint taxpayers can file Form 12153 together or seek innocent spouse relief if one person is not responsible for unpaid taxes. The appeals officer reviews each filer’s financial hardship and prior involvement in the debt. This ensures both parties receive due process under the IRS collection process and a fair opportunity for resolution
