Tax Information as Shown on the Lien or Levy Notice If possible attach a copy of the notice If Different from Address Above Type of Tax Income Employment Excise etc. or Civil Penalty Form 12153 Rev. 12-2013 Tax Form Number 1040 941 720 etc Catalog Number 26685D www.irs.gov Tax Period or Periods Department of the Treasury - Internal Revenue Service 6. 12153 Form Rev. 12-2013 Request for a Collection Due Process or Equivalent Hearing Use this form to request a Collection Due Process CDP or...equivalent hearing with the IRS Office of Appeals if you have been issued one of the following lien or levy notices Notice of Federal Tax Lien Filing and Your Right to a Hearing under IRC 6320 Notice of Intent to Levy and Notice of Your Right to a Hearing Notice of Jeopardy Levy and Right of Appeal Notice of Levy on Your State Tax Refund Complete this form and send it to the address shown on your lien or levy notice. 8. Check the most appropriate box for the reason you disagree with the filing...of the lien or the levy. See page 4 of this form for examples. You can add more pages if you don t have enough space. If during your CDP Hearing you think you would like to discuss a Collection Alternative to the action proposed by the Collection function it is recommended you submit a completed Form 433A Individual and/or Form 433B Business as appropriate with this form. See www.irs.gov for copies of the forms. Our Publication 4134 Low Income Taxpayer Clinic List provides information on clinics...in your area. If you are experiencing economic harm the Taxpayer Advocate Service TAS may be able to help you resolve your problems with the IRS. TAS cannot extend the time you have to request a CDP or equivalent hearing. See Publication 594 The IRS Collection Process or visit www.irs.gov/advocate/index-html. You also can call 1-877-777-4778 for TAS assistance. Note The IRS Office of Appeals will not consider frivolous requests. You can find examples of frivolous reasons for requesting a hearing...or disagreeing with a tax assessment in Publication 2105 Why do I have to Pay Taxes or at You can get copies of tax forms schedules instructions publications and notices at www.irs.gov at your local IRS office or by calling toll-free 1-800-TAX-FORM 829-3676. In addition you may qualify for representation by a low-income taxpayer clinic for free or nominal charge. Our Publication 4134 Low Income Taxpayer Clinic List provides information on clinics in your area. If you are experiencing economic...harm the Taxpayer Advocate Service TAS may be able to help you resolve your problems with the IRS. TAS cannot extend the time you have to request a CDP or equivalent hearing. See Publication 594 The IRS Collection Process or visit www.irs.gov/advocate/index-html. You also can call 1-877-777-4778 for TAS assistance. You must check the Equivalent Hearing box on line 7 of the form to request an equivalent hearing. An equivalent hearing request does not prohibit levy or suspend the 10year period for...collecting your taxes also you cannot go to court to appeal the IRS Office of Appeals decision about your disagreement. You must request an equivalent hearing within the following timeframe Lien Notice one year plus five business days from the filing date of the Notice of Federal Tax Lien. Where Should You File Your CDP or Equivalent Hearing Request File your request by mail at the address on your lien notice or levy notice. You may also fax your request. Call the telephone number on the lien or...levy notice to ask for the fax number. What Is an Equivalent Hearing If you still want a hearing with the IRS Office of Appeals after the deadline for requesting a timely CDP hearing has passed you can use this form to request an equivalent hearing. You must check the Equivalent Hearing box on line 7 of the form to request an equivalent hearing. An equivalent hearing request does not prohibit levy or suspend the 10year period for collecting your taxes also you cannot go to court to appeal the...IRS Office of Appeals decision about your disagreement. You must request an equivalent hearing within the following timeframe Lien Notice one year plus five business days from the filing date of the Notice of Federal Tax Lien. Where Should You File Your CDP or Equivalent Hearing Request File your request by mail at the address on your lien notice or levy notice. For example if the months. You can go to court to appeal the CDP determination the IRS Office of Appeals makes about your disagreement....What Is an Equivalent Hearing If you still want a hearing with the IRS Office of Appeals after the deadline for requesting a timely CDP hearing has passed you can use this form to request an equivalent hearing. You must check the Equivalent Hearing box on line 7 of the form to request an equivalent hearing. An equivalent hearing request does not prohibit levy or suspend the 10year period for collecting your taxes also you cannot go to court to appeal the IRS Office of Appeals decision about your...disagreement.
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How to edit IRS 12153
How to fill out IRS 12153
Instructions and Help about IRS 12153
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To fill out IRS 12153 correctly, start by reviewing the instructions provided with the form. Gather relevant information such as your tax identification number and any supporting documentation. Clearly print or type the required information in the designated fields, ensuring that all sections are completed as per the guidelines.
Latest updates to IRS 12153
Latest updates to IRS 12153
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All You Need to Know About IRS 12153
What is IRS 12153?
What is the purpose of this form?
Who needs the form?
When am I exempt from filling out this form?
Components of the form
What are the penalties for not issuing the form?
What information do you need when you file the form?
Is the form accompanied by other forms?
Where do I send the form?
All You Need to Know About IRS 12153
What is IRS 12153?
IRS 12153 is a form used by taxpayers to request a Collection Due Process (CDP) hearing. It allows you to appeal IRS collection actions that you believe are inappropriate or unfair.
What is the purpose of this form?
The purpose of IRS 12153 is to provide taxpayers with the opportunity to contest IRS actions that may involve the levy or lien on their property. Submitting this form initiates the due process hearing, which is essential for taxpayers wishing to dispute collection actions.
Who needs the form?
Individuals who have received a notice of levy or lien and wish to challenge the IRS collection activities should complete IRS 12153. This form is particularly relevant for those who believe the IRS has not followed proper procedures or has misinterpreted the tax obligations.
When am I exempt from filling out this form?
You do not need to fill out IRS 12153 if you are not subject to IRS collection actions, or if you are not disputing a notice involving a levy or lien. Additionally, if you already have an ongoing appeal process or have met certain resolution conditions, filing this form may not be necessary.
Components of the form
IRS 12153 includes sections that require your personal information, the details regarding the IRS action you are appealing, and your reason for requesting a hearing. Additionally, it allows for the designation of authorized representatives, if applicable.
What are the penalties for not issuing the form?
If you do not submit IRS 12153 when required, the IRS may proceed with collection actions such as garnishing wages or levying bank accounts without your input. Failure to respond could also limit your options for appealing such actions in the future.
What information do you need when you file the form?
When filing IRS 12153, gather your personal information, such as name, address, and Social Security number. You will also need details about the IRS action being contested, including dates and any correspondence relevant to the dispute.
Is the form accompanied by other forms?
IRS 12153 can be submitted independently; however, it may be helpful to include other relevant documentation, such as copies of notices you have received. Cross-referencing related forms could strengthen your case during the hearing process.
Where do I send the form?
Submit IRS 12153 to the address listed on the notice you received from the IRS. Always consult the most current IRS instructions to confirm the correct submission address to ensure timely processing of your request.
FAQ about IRS 12153
How can I correct mistakes on my IRS 12153 submission?
If you discover an error after submitting IRS 12153, you can amend it by submitting a new form marked as 'Corrected'. Make sure to explain the changes clearly in the accompanying documentation. This allows the IRS to process your correction effectively.
What should I do if my IRS 12153 is rejected when e-filing?
In the case of an e-filing rejection for IRS 12153, review the specific rejection code provided in your notice. This code will guide you on what needs to be corrected before resubmitting the form. Following the guidelines related to the rejection will help ensure successful processing.
Are e-signatures acceptable for IRS 12153 submissions?
Yes, e-signatures are acceptable for IRS 12153, provided that the electronic filing method used complies with IRS requirements. Ensure that your software or e-filing service supports secure and valid e-signature protocols to avoid potential issues.
What should I prepare if the IRS requests additional information after I submit my IRS 12153?
If you receive a notice from the IRS requesting more information about your submitted IRS 12153, gather all relevant documentation such as payment records or correspondence. Respond promptly with the requested details to avoid delays or complications with your submission.
How can nonresidents file the IRS 12153 correctly?
Nonresidents filing IRS 12153 must ensure they include all necessary details relevant to their specific tax situation. Special filing requirements such as using the appropriate identification number or addressing unique reporting procedures should be adhered to for compliance.
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