How to File Form 12153 for a Collection Due Process Hearing (Step-by-Step)

Form 12153, titled Request for a Collection Due Process or Equivalent Hearing, is the official IRS form used to request a hearing before the Independent Office of Appeals in response to certain collection notices. Authorized under IRC Section 6330, Form 12153 is your constitutional right to an independent review before the IRS can levy your property. Filing Form 12153 within 30 days of receiving an LT1058 (or equivalent LT11, CP90, CP297) Final Notice triggers an automatic stay on all levy action until the hearing concludes — a period typically lasting 6 to 12 months. IRS statistics show that over 90% of timely-filed CDP hearings result in a collection alternative that avoids or releases the levy entirely. Form 12153 is the single most powerful procedural protection available to taxpayers facing imminent levy, and it can be filed by any taxpayer — pro se or through a representative. Our complete guide to IRS wage garnishment and levies walks through the full collection defense lifecycle. File Form 12153 in response to any Final Notice of Intent to Levy (LT1058, LT11, CP90, CP297) or in response to a Notice of Federal Tax Lien Filing (Letter 3172) within the same 30-day window. The form is used for both CDP hearings (timely filed, with full appeal rights) and Equivalent Hearings (filed after the 30-day window with weaker leverage). The form itself does not distinguish between the two — the IRS categorizes the request based on the filing date relative to the notice date.

Before completing Form 12153, collect the following information: the IRS notice that triggered the hearing (LT1058, LT11, CP90, CP297, or Letter 3172), your taxpayer identification number (Social Security number for individuals or EIN for businesses), the specific tax years and tax types at issue, and the reason for your hearing request along with the collection alternative you propose. Download Form 12153 directly from IRS.gov — the current version is the one dated the most recent tax year. Using an outdated form risks rejection for procedural reasons. Review the LT1058 or equivalent notice and identify the tax periods listed. You can request a hearing for multiple tax periods on a single Form 12153 as long as they are all covered by the same notice. Check your IRS Online Account at IRS.gov/account to verify the balances and confirm the tax periods match what you expect. Discrepancies between the notice and your account should be flagged at the hearing as a potential underlying liability issue. Identify your preferred collection alternative before completing the form. Your options include installment agreement, Offer in Compromise, Currently Not Collectible status, innocent spouse relief, or penalty abatement. You can propose multiple alternatives at the hearing, but stating a specific preferred alternative on Form 12153 signals to the Appeals Officer what kind of resolution you are seeking.

Form 12153 is a one-page form with straightforward fields. Line 1: enter your name, address, daytime phone number, and taxpayer identification number. If filing jointly, include your spouse's information as well. Line 2: list the tax forms (e.g., 1040, 941) and tax periods at issue. You can enter multiple years on a single form if they are all covered by the same notice. Line 3: identify the notice you are responding to by type (LT1058, LT11, CP90, CP297, or Letter 3172) and date. Line 4: check the box that best describes the reason for your request — proposed collection alternative, spousal defense, lien or levy action inappropriate, challenge to underlying liability (only if you did not have a prior opportunity to dispute), or other. Line 5 is the most important section of the form: the detailed reason for your request. Write a clear, concise explanation of why you are requesting the hearing and what collection alternative you propose. Example language: 'I request a Collection Due Process hearing under IRC Section 6330. I propose a streamlined installment agreement for the 2022 and 2023 tax years. I have filed all required returns and am able to make monthly payments of $450 starting 30 days after agreement approval. I also request release of any active levies pending the hearing determination.' Be specific about the alternative you want and the reasoning behind it. Line 6: check whether you are requesting a CDP hearing (timely) or Equivalent Hearing (untimely). Line 7: sign and date the form. If you are being represented by a tax professional, attach Form 2848 (Power of Attorney) so the Appeals Officer can communicate directly with your representative. Make photocopies of the completed form and all attachments before filing.

File Form 12153 via certified mail with return receipt to the IRS office listed on your LT1058 or equivalent notice. The mailing address is NOT the general IRS address — it is the specific Collection office that issued the notice. Using the wrong address can result in filing errors and lost protections. Certified mail with return receipt provides proof of the mailing date, which is what the IRS uses to determine timeliness under IRC Section 6330. The filing date is the postmark date on the envelope, not the date the IRS receives the form. Under IRC Section 7502 (the mailbox rule), a timely mailed document is considered timely filed. Mailing Form 12153 on Day 30 of your 30-day window is still a timely filing even if the IRS receives it several days later. Keep your certified mail receipt and the return receipt as permanent proof of filing — if the IRS later disputes the timing, these documents are your evidence. Do not file Form 12153 by fax unless you have a specific fax number provided by your assigned Revenue Officer. The IRS Automated Collection System does not accept Form 12153 by fax, and filings sent to the wrong number can be lost. Do not file Form 12153 through the IRS Online Account portal — this form is not currently accepted electronically through standard IRS channels. Certified mail is the only reliable filing method for most taxpayers.

Once the IRS receives your Form 12153, the assigned Collection office forwards the case to the IRS Independent Office of Appeals. You will typically receive an acknowledgment letter within 30 to 60 days confirming the filing and assigning a Settlement Officer (Appeals Officer) to your case. The automatic levy stay is in effect from the moment you file (if timely) under IRC Section 6330, meaning no new levy action can begin during the hearing process. The hearing itself is typically conducted by phone or correspondence rather than in person. The Appeals Officer will schedule a conference, review your financial documentation, and evaluate the collection alternative you proposed. You can propose multiple alternatives and negotiate with the Appeals Officer throughout the process. The Appeals Officer has independent authority under IRC Section 6330(c) to approve installment agreements, Offers in Compromise, CNC status, and other resolutions. The entire process typically takes 6 to 12 months from filing to final determination. If the Appeals Officer's determination is unfavorable, you have 30 days from the notice of determination to petition the U.S. Tax Court for judicial review under IRC Section 6330(d). Tax Court review uses an abuse-of-discretion standard for most issues and a de novo standard for the underlying tax liability (if that issue was properly raised at the hearing). The right to Tax Court appeal is one of the most important features of a timely CDP hearing — Equivalent Hearings filed after the 30-day window do not carry this appeal right. For related reading on how the statute of limitations affects CDP cases, see our guide to the IRS statute of limitations.

Form 12153 can be filed pro se by any taxpayer, and many straightforward cases are resolved successfully without professional help. However, certain factors make professional representation particularly valuable. Complex financial situations requiring detailed Form 433-F analysis, cases involving underlying liability challenges that need proper legal framing, multi-year liabilities with tolling considerations, and situations where Tax Court appeal is likely all benefit from representation by an Enrolled Agent, CPA, or tax attorney authorized under IRS Circular 230. Our guide to wage garnishment and levies covers when to hire professional help and what to look for. Professional fees for CDP hearing representation typically range from $2,500 to $6,000 for straightforward cases and $6,000 to $15,000 for complex situations involving Tax Court appeal preparation. A qualified representative files IRS Form 2848 (Power of Attorney) to handle all communication with the Appeals Officer, prepares comprehensive financial packages that maximize allowable expenses under IRS Collection Financial Standards, and frames legal arguments in a way that increases the chance of approval. FreeTaxUpdate.com is a free tax relief comparison platform that connects American taxpayers with vetted tax resolution professionals who meet strict credential and ethical standards. For most taxpayers, the decision framework is straightforward. If your case involves a simple installment agreement request for balances under $50,000 with no underlying liability dispute, self-filing Form 12153 is often adequate. If your case involves a balance over $50,000, a Revenue Officer, a potential Offer in Compromise, or any challenge to the underlying liability, professional representation significantly improves outcomes. The earlier you engage representation during the 30-day window, the better the preparation and the stronger the resulting hearing package.