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Internal Revenue Service

Fill out Form 12153 online

Request for a Collection Due Process or Equivalent Hearing

Form 12153 asks the IRS Independent Office of Appeals for a hearing after you receive a letter that offers one under IRC 6320 or 6330 (a CDP notice about a lien or levy). A request sent on time gets a Collection Due Process (CDP) hearing. After that deadline, checking the box in item 2 asks for an equivalent hearing, within the time limits printed on the form.

Fill out Form 12153Blank form from the IRS

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Edition
Rev. 7-2022
Pages
4
Fillable fields
79
Checked against the IRS
November 8, 2026

GuruPDF is not affiliated with the Internal Revenue Service. This page explains the form in plain words; it is not legal or tax advice. Always check the official instructions before you file.

Who uses Form 12153

  • People who received a Notice of Federal Tax Lien Filing and Your Right to a Hearing under IRC 6320
  • People who received a levy notice that offers a hearing, such as the Final Notice - Notice of Intent to Levy and Notice of Your Right to a Hearing
  • Spouses making a joint hearing request
  • Businesses, with an officer signing and adding their title
  • Representatives signing for a taxpayer with Form 2848

Before you start

  • The CDP notice you received: the form asks you to include a copy, and the notice shows the address for requesting a hearing
  • Name, Taxpayer Identification Number and current address for each taxpayer
  • The type of tax, tax form number and tax periods shown on the notice
  • Your reasons for disagreeing, with any supporting documents
  • Form 433-A (individuals) or Form 433-B (businesses) if you are unable to pay or want a collection alternative
  • Form 2848 if a representative will sign, or Form 8857 if you are asking for innocent spouse relief

How to fill out Form 12153

  1. Item 1: Basis for the hearing request

    Check Filed Notice of Federal Tax Lien, Notice of Proposed or Actual Levy, or both if you received both a lien notice and a levy notice.

  2. Item 2: Equivalent Hearing

    This box asks for an equivalent hearing if your request does not meet the requirements for a timely CDP hearing. Page 3 of the form says you must check it if you want a hearing after the CDP deadline has passed, and explains how an equivalent hearing differs from a CDP hearing.

  3. Items 3 to 6: Taxpayer details

    Enter Taxpayer 1's name, Taxpayer Identification Number and current address in item 3, and the best phone number and time to call during normal business hours in item 4. For a joint request, fill in items 5 and 6 for Taxpayer 2; give an address only if it is different.

  4. Item 7: Tax information

    List the type of tax (such as income, employment, excise or a civil penalty), the tax form number and the tax period or periods as shown on your lien or levy notice. You do not have to complete item 7 if you include a copy of the notice or notices you are appealing.

  5. Item 8: Reason for the hearing

    Check every reason that applies, such as not being liable for the tax, innocent spouse relief, a bankruptcy discharge, payments that were not applied, lien withdrawal, financial hardship or wanting a collection alternative. Explain in your own words and attach more pages if you need space. The form says a request that gives no reason will not be honored.

  6. Item 9: Proposed collection alternative

    If you want to discuss a collection alternative, check Installment Agreement, Offer in Compromise, Currently Unable to Pay or Other (explain). Sending Form 433-A or Form 433-B with your request is not required, but the form says early submission helps you get the quickest resolution. No financial statement is needed for an installment agreement you can get automatically online, or for an offer in compromise based on doubt as to liability.

  7. Item 10: Signatures

    Taxpayer 1 signs and dates; for a joint request Taxpayer 2 signs too. A representative may sign instead, with their name and phone number, and must include a signed Form 2848 unless one is already on file. An officer signing for a company adds their title. Leave the IRS Use Only lines blank.

After you fill it out

Send the form to the address for requesting a hearing shown on your CDP notice, not the payment address, and include a copy of the notice. Do not send it straight to an Appeals office; the IRS Collection office that sent the notice receives it and forwards the case to Appeals. The form says to call the phone number on your notice if you are not sure of the address or want to fax the request. Keep a copy of your request and proof of the date you sent it.

Signing: The form says either the taxpayer or the representative (not both) must sign and date the request before Appeals can accept it, and both spouses sign a joint request. The form and the IRS pages do not say whether an electronic signature is accepted, so follow the IRS instructions or ask the office listed on your notice.

Watch out for

  • Send the form to the hearing request address on your CDP notice, not the payment address shown on the same notice.
  • Calling the IRS about the notice does not extend the 30-day period for sending a written CDP hearing request.
  • An equivalent hearing does not stop levy action or suspend the 10-year collection period, and you cannot go to court to contest the Appeals decision.
  • A request for a levy hearing, timely or equivalent, does not stop the IRS from filing a Notice of Federal Tax Lien.

Questions about Form 12153

What is the difference between a CDP hearing and an equivalent hearing?

A timely CDP hearing request in most cases stops levy action and suspends the 10-year collection period until the Appeals decision is final, and you can go to the Tax Court to appeal the decision. An equivalent hearing is the same as a CDP hearing except that it does not stop levy or suspend the 10-year period, and you cannot go to court to contest the decision.

How long do I have to send Form 12153?

For a CDP hearing you generally have 30 days from the date of the notice, and a lien notice states the date that period ends. For an equivalent hearing the form allows one year from the date of a CDP levy notice, or one year plus five business days from the filing date of the Federal Tax Lien.

Can I dispute how much tax I owe in the hearing?

Generally only if you did not receive a deficiency notice for the tax or did not have another earlier chance to dispute it with Appeals or a court. You also may not raise an issue that was raised and considered at an earlier hearing if you or your representative participated meaningfully in it.

Do I have to send a financial statement with the form?

It is not required with Form 12153, but Appeals generally needs a financial statement (Form 433-A or Form 433-B) to consider a collection alternative, and the IRS says sending it with your request shortens the time Appeals needs. The form lists two exceptions: an installment agreement you can get automatically online, and an offer in compromise based on doubt as to liability.

How many hearings can I request?

You are entitled to one hearing for a lien notice and one for a levy notice for each tax period. If you received both notices, you can check both boxes in item 1 of the same form.

Official information

Page text last reviewed November 7, 2026.

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