Form 12153 is how you ask the IRS Independent Office of Appeals for a Collection Due Process (CDP) hearing after you get a lien or levy notice offering one under IRC 6320 or 6330. A timely request generally stops levy action, suspends the IRS's 10-year collection period and keeps your right to take the outcome to the US Tax Court. Miss the window and you can still ask for an equivalent hearing, but without those protections.
Everything below comes from IRS Form 12153 (Rev. 7-2022) and its instructions, and Publication 1660, Collection Appeal Rights, as of October 2026.
When you can request a CDP hearing
| Notice | What the IRS must do | Your window |
|---|---|---|
| Lien notice | Notify you within 5 business days after it files the first Notice of Federal Tax Lien for each tax and period | 30 days after that 5-day period; the notice shows the date the window ends |
| Levy notice | Notify you the first time it collects or intends to collect by taking your property, with a pre-levy or post-levy notice | 30 days from the date of the notice |
Pub. 1660 lists four cases where the IRS doesn't have to send the notice before levying: collection in jeopardy, a levy on your state tax refund, a disqualified employment tax levy and a federal contractor levy.
CDP hearing or equivalent hearing
| Timely CDP hearing | Equivalent hearing | |
|---|---|---|
| Levy action | Prohibited in most cases until the determination is final | Not prohibited |
| 10-year collection period | Suspended, and the time is added on | Not suspended |
| Court review | You can go to the US Tax Court | You can't contest Appeals' decision in court |
| Deadline | The window on your notice | Lien: one year plus five business days from the lien filing. Levy: one year from the CDP levy notice |
The insight people miss is the trade in the signature box: by signing, you accept that the hearing and any court review suspend the collection period. The form's own example says a six-month suspension extends the time the IRS has to collect by six months. That's usually worth it for the levy protection, but it's not free.
Filling in the form
- Item 1: tick lien, levy or both. Item 2: tick the equivalent hearing box if you might be past the deadline.
- Items 3 to 6: names, taxpayer identification numbers, addresses and the best time to call.
- Item 7: the tax type, form and periods, or attach a copy of the notice instead.
- Item 8: the reason. The request won't be honored without one.
- Item 9: any collection alternative you're proposing, such as an installment agreement or offer in compromise.
- Item 10: sign and date. On a joint request both spouses sign; either you or your representative signs, not both.
Send it to the hearing address on your CDP notice, not the payment address, with a copy of the notice. If you're not sure of the address, call the number on the notice or 1-800-829-1040.
Keep a copy of your request and proof of the date you sent it. If your request is late for a CDP hearing, ticking item 2 turns it into a request for an equivalent hearing instead of having it refused, which is why it's worth ticking whenever you're unsure of the date.
Reasons Appeals will hear
- You don't owe all or part of the tax, generally only if you didn't get a deficiency notice or another chance to dispute it.
- Penalties should be removed for reasonable cause.
- Innocent spouse relief, which also needs Form 8857.
- The taxes were discharged in bankruptcy, or payments weren't applied.
- You want the lien withdrawn, subordinated, released or discharged from a property.
- You can't pay in full and want a collection alternative, or you can't pay at all right now.
For a collection alternative, a financial statement on Form 433-A (individuals) or Form 433-B (businesses) isn't required with the request, but sending it early speeds things up. An offer in compromise goes on Form 656.
Proposing a lien resolution
If your problem is a filed Notice of Federal Tax Lien, the form's instructions list four resolutions you can ask for, with supporting documents:
| Resolution | What you're asking for |
|---|---|
| Withdrawal | Removing the lien notice from public records because you believe it shouldn't have been filed |
| Subordination | Making the federal tax lien secondary to a non-IRS lien, such as a lender's |
| Release | Releasing the lien after paying in full or completing an accepted offer in compromise |
| Discharge | Removing the lien from one specific property |
If you can't afford help, Low Income Taxpayer Clinics can represent low-income people before the IRS or in court for free or a small fee, and Publication 4134 lists them. Publications 594 and 1660 cover the wider collection process and your appeal rights.
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After the hearing
If you disagree with Appeals' determination, you can petition the US Tax Court within the time given in the determination letter. Pub. 1660 warns that you may not be able to raise issues in court that you didn't raise at the hearing, and the court may limit evidence to what you gave Appeals. A CDP levy request doesn't stop the IRS filing a Notice of Federal Tax Lien.
The verdict
If a CDP notice arrives, file Form 12153 inside the window even if you're still working out what to propose: it buys levy protection and a route to court that no later request can match. Put every argument and document in front of Appeals at the hearing, because the court may not look at anything new.
Frequently asked questions
What is Form 12153?
It's the Request for a Collection Due Process or Equivalent Hearing, sent to IRS Appeals after a lien or levy notice that offers a hearing.
What is the deadline for Form 12153?
For a levy notice, 30 days from the date of the notice. For a lien notice, 30 days after the 5-business-day period, shown on the notice.
What is an equivalent hearing?
A hearing requested after the CDP deadline. It's like a CDP hearing but doesn't stop levy, doesn't suspend the 10-year collection period and can't be taken to court.
Does Form 12153 stop a levy?
A timely CDP hearing request prohibits levy action in most cases until Appeals' determination is final.
Can I go to Tax Court after a CDP hearing?
Yes. You can petition the US Tax Court within the time stated in Appeals' determination letter.
