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IRS Form 12153: Collection Due Process Request
Challenge IRS tax levies, tax liens, and wage garnishments by filing Form 12153. Request a collection due process hearing and protect your assets before the IRS acts.
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Who Should Use This Form 12153 Hub?
- Tax levy notice recipients — These are taxpayers who received Letter 1058 or LT11 and need to formally challenge an IRS collection action.
- Federal tax lien targets — These include individuals or businesses facing a Notice of Federal Tax Lien Filing who want to dispute or negotiate.
- Wage garnishment risk — This refers to employees whose wages are at risk of IRS levy after receiving a CDP notice with hearing rights.
- Economic hardship filers — These are taxpayers experiencing financial hardship, medical expenses, or business disruption that make immediate IRS collection activities unjust.
- Tax liability challengers — These are people who never had a prior opportunity to dispute their underlying tax liability under IRC §6330(c)(2)(B).
- Collection alternative seekers — These include taxpayers who want to propose an installment agreement or an Offer in Compromise instead of a tax levy.
Who Must File Form 12153?
Form 12153 is filed by taxpayers who received a CDP notice — Letter 1058, LT11, CP90, CP297, or Letter 3172 — and want to exercise their right to a Collection Due Process hearing with the IRS Independent Office of Appeals. Any individual, business, or estate facing a federal tax levy or lien may file within the strict 30-day window printed on your notice.
Individual Taxpayers
Any person who received Letter 1058 or LT11 proposing a tax levy must file within 30 days.
Self-Employed Filers
Sole proprietors facing bank levies should file Form 12153 and may need to submit Form 433-A to appeals.
Small Business Owners
LLCs and partnerships that received a CDP levy notice may challenge the collection action through a hearing request.
Estate Representatives
Executors managing estates with federal tax liabilities can file Form 12153 to pause collection through the Office of Appeals.
Payroll Tax Debtors
Employers facing a Notice of Federal Tax Lien for trust fund taxes retain CDP rights under IRC §6320.
Prior Non-Filers
Taxpayers resolving back taxes who receive Letter 1058 or LT11 should file immediately to prevent IRS levy actions.
How Form 12153 Works
Form 12153 triggers rights under IRC §6320 for liens and IRC §6330 for levies, requiring the IRS Independent Office of Appeals to review your case before collection continues. The IRS generally suspends levy action while your CDP hearing is pending, with limited exceptions. You present documentation, propose alternatives, and challenge the collection action. If the appeals rules against you, you have 30 days from the Notice of Determination to petition the U.S. Tax Court.
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Form 12153 vs. Other IRS Collection Response Options
Form 12153 is one of several tools for responding to IRS collection actions. Choosing the wrong form can cost you critical rights under the Taxpayer Bill of Rights.
What Happens If You Don't File Form 12153
Failing to file Form 12153 within the 30-day deadline on your CDP notice removes your strongest protections and allows the IRS to proceed with collection activities immediately.
You Lose Your CDP Levy Stay
Without a timely Collection Due Process Request, the IRS is no longer required to pause tax levies, wage garnishments, or bank levies under IRC §6330. Collection action can begin immediately after your 30-day window on the CDP notice closes.
You Forfeit U.S. Tax Court CDP Review
Missing the CDP deadline eliminates your right to petition the U.S. Tax Court under IRC §6330. While Boechler v. Commissioner (2022) held that this deadline may allow equitable tolling, you should never rely on that exception.
Your Bank Account Can Be Levied
Without a pending CDP request, the IRS may issue a notice of levy to your financial institution, seizing funds from checking, savings, or investment accounts. Your bank must hold those funds for 21 days before surrendering them to the IRS.
Wage Garnishment Becomes Available to the IRS
Without CDP protection, your employer may receive a continuous notice of levy on wages, requiring them to withhold a portion of each paycheck. Unlike bank levies, wage levies remain in effect until the full tax debt and interest are satisfied.
Equivalent Hearing Offers Fewer Protections
If you miss the 30-day CDP deadline, you have up to one year to request an equivalent hearing. Collection activities continue throughout, and the result is a decision letter—not a notice of determination—with no U.S. Tax Court appeal rights available.
Always Use the Correct Version of Form 12153
Form 12153 has not been revised since December 2013 (Rev. 12-2013) — the IRS does not issue annual updates. Always download directly from IRS.gov to ensure you have the authentic version, not an altered third-party copy.
Your CDP deadline is driven by the date on your IRS notice, not the form's revision year. See Publication 1660, Collection Appeal Rights, for guidance on CDP procedures.
The date on your CDP notice—Letter 1058, LT11, CP90, CP297, or Letter 3172—starts the 30-day clock, not the date you open the envelope. Taxpayers often miscalculate this deadline, assuming it begins upon receipt. Note that Notice CP504 is only a pre-levy warning and does not trigger CDP rights or your 30-day deadline.
A misdirected but timely postmarked Form 12153 is generally treated as timely filed under IRC §7502. Sending your Collection Due Process Request to the wrong IRS campus still creates serious processing delays and risks. Always use the specific address printed on your CDP notice—Letter 1058, LT11, or Letter 3172—to avoid complications.
Common Situations We See
If any of these sound familiar, you are in the right place. These are the most common reasons taxpayers visit this page.
How to File Form 12153 Correctly
Filing Form 12153 incorrectly can permanently cost you your CDP hearing rights. Follow each step carefully to protect yourself from collection activities.
1: Confirm Your CDP Deadline Immediately
Locate the date on your CDP notice, whether it is a Letter 1058, LT11, CP90, CP297, or Letter 3172, and count 30 days forward. Mail Form 12153 at least five to seven days early to account for postal transit and IRS processing time.
2: Download Form 12153 Directly From IRS.gov
Visit IRS.gov and download Form 12153 (Rev. 12-2013) — the only current official version. The IRS does not issue annual revisions. Avoid third-party copies, which may contain incorrect instructions or outdated Office of Appeals mailing addresses that could misdirect your request.
3: Complete All Required Fields Accurately
Enter your name, Social Security number, tax type, tax period, and CDP notice received. Clearly state your hearing basis—whether challenging tax liability under IRC §6330(c)(2)(B), claiming economic hardship, or proposing a collection alternative. Vague responses weaken your position before the settlement officer.
4: Attach Supporting Financial Documentation
Include Form 433-A for individuals and sole proprietors, or Form 433-B for businesses, with bank records and IRS correspondence. If a tax lawyer, certified public accountant, or enrolled agent represents you before the appeals, attach Form 2848, Power of Attorney, authorizing them to act.
5: Mail to the Correct IRS Address via Certified Mail
Send Form 12153 to the IRS address on your CDP notice — not the general mailing address. Use USPS Certified Mail with a return receipt requested. Under IRC §7502, the postmark controls timely filing, so keep your tracking number as evidence of on-time mailing.
Common Filing Mistakes
- Treating Notice CP504 as a CDP notice that triggers Form 12153 rights
- Waiting until the deadline without accounting for postal transit time
- Writing only "I disagree" without citing a specific IRC §6330(c) basis
- Omitting the correct tax period and IRS notice type from your submission
- Failing to attach Form 2848 when a tax professional represents you
- Confusing Form 12153 with Form 9423, which provides no Tax Court rights
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Frequently Asked Questions (FAQs)
What is the deadline to file Form 12153?
You must file Form 12153 within 30 calendar days of the date on your CDP notice—Letter 1058, LT11, CP90, CP297, or Letter 3172. The clock starts on the printed date, not when you receive it. Notice CP504 is a pre-levy warning that does not trigger this deadline.
Can I file Form 12153 after the 30-day deadline passes?
Yes, you can, but your protections are reduced. Late filers may request an equivalent hearing within one year of the CDP notice date. During an equivalent hearing, collection activities continue, and the outcome is a decision letter—not a notice of determination—which cannot be appealed to the U.S. Tax Court.
Does filing Form 12153 stop the IRS from levying my assets?
Yes, a timely Collection Due Process request suspends most levy action while your CDP hearing is pending with the IRS Independent Office of Appeals. However, the levy stay does not apply to jeopardy levies, state tax refund levies, federal contractor levies, or disqualified employment tax levies under IRC §6330(h).
What should I include in my CDP hearing request?
Include your name, Social Security number, tax type, tax period, and the CDP notice received. Attach Form 433-A for individuals or Form 433-B for businesses, prior IRS correspondence, and any records supporting a proposed collection alternative such as an installment agreement or Form 656 Offer in Compromise.
Can I challenge the tax liability itself at a CDP hearing?
Yes, but only if you never had a prior opportunity to dispute it. Under IRC §6330(c)(2)(B), you may challenge the existence or amount of the underlying tax liability at your CDP hearing — a distinct right from contesting the collection method alone.
What happens after the Office of Appeals issues a determination?
You will receive a Notice of Determination explaining your CDP hearing outcome. If the IRS Independent Office of Appeals rules against you, you have 30 days to petition the U.S. Tax Court. According to Boechler v. Commissioner (2022), equitable tolling may apply to this deadline in certain limited circumstances.
Is Form 12153 the same as a Collection Appeals Program request?
No, Form 12153 triggers statutory CDP hearing rights and U.S. Tax Court access under IRC §6330. The Collection Appeals Program via Form 9423 is a separate, faster process that provides no Tax Court rights and governs entirely different types of collection action disputes.
Does Form 12153 apply to state tax debts?
No, Form 12153 applies only to federal tax collection by the Internal Revenue Service. State tax levies and liens are governed by each state's own due process procedures. Contact your state tax department to learn what appeal rights and deadlines apply to your state tax liability.