IRS Form 12153 is the “Request for a Collection Due Process or Equivalent Hearing” — the form that stops an IRS levy in its tracks and forces the IRS Office of Appeals to consider your case. Filed within 30 days of an LT11 or Letter 1058, it triggers an automatic pause on collection and preserves your right to petition the U.S. Tax Court if the hearing does not go your way. Filed after 30 days, it becomes an Equivalent Hearing — you still get an appeals conference, but the Tax Court door closes.
When Form 12153 is required
Form 12153 is the correct response to any of the following notices:
- LT11 — Final Notice of Intent to Levy, from Automated Collection System
- Letter 1058 — Final Notice of Intent to Levy, from an assigned Revenue Officer
- Letter 3172 — Notice of Federal Tax Lien Filing and Your Right to a Hearing (lien CDP)
- CP90 / CP297 — Federal Payment Levy Program notices
Each of these opens the same 30-day CDP window. Missing the window converts the request into an Equivalent Hearing — see our LT11 / Letter 1058 guide for the difference between the two.
How to complete Form 12153 correctly
The form is two pages. Every field matters:
- Taxpayer identification. Match exactly what appears on the levy notice — name, address, SSN or EIN. Mismatches delay processing.
- Tax type and periods. List every tax type and year the levy notice covers. Missing a year excludes it from the hearing.
- Basis for the hearing. Check every box that applies: collection alternative (installment agreement, Offer in Compromise, or Currently Not Collectible), innocent spouse defense, challenge to the underlying liability if you had no prior opportunity, other issues (specify).
- Reason for the hearing. Write a specific, dated statement of what you want to raise. Not “I disagree” but “I request an installment agreement of $[amount]/month based on Form 433-F filed [date]” or “I request abatement of penalties for [tax year] under reasonable cause due to [event].”
- Signature and date. Unsigned Form 12153 requests are returned. If a spouse is jointly liable, both signatures are required unless the request specifically raises an innocent-spouse defense.
What to raise at your CDP hearing
Under IRC §6330, the Settlement Officer must consider:
- Whether the IRS met all legal and administrative requirements before issuing the levy
- Any collection alternative you propose — installment agreement, Offer in Compromise, Currently Not Collectible status, or filing missing returns that would change the assessment
- Underlying liability challenges — only if you did not previously receive a notice of deficiency or otherwise have opportunity to dispute the tax
- Spousal defenses, including innocent spouse relief under IRC §6015
- Whether the levy is more intrusive than necessary — the “balancing test”
Where to file Form 12153
Mail Form 12153 to the address on the LT11 or Letter 1058 that you are appealing. Do not mail it to a generic IRS Service Center address — CDP requests have specific routing to the office that issued the levy notice. Send by certified mail with return receipt. Keep the receipt: proof of timely filing is your best evidence if the IRS later questions whether the request preserved your Tax Court rights.
What happens after you file Form 12153
The IRS acknowledges receipt in writing (usually within 30 days) and transfers your file to the IRS Office of Appeals. A Settlement Officer is assigned and contacts you — typically by letter — to schedule the hearing. Hearings are almost always conducted by phone or correspondence; in-person hearings are available on request but rare.
During the pendency of the CDP hearing:
- All IRS levy activity is paused (with narrow exceptions for jeopardy assessments)
- The statute of limitations on collection is suspended
- You may propose collection alternatives to the Settlement Officer, who is independent of the collection division that assessed the levy
Common Form 12153 mistakes
- Filing after the 30-day window. Converts the request to Equivalent Hearing — loses the levy pause and Tax Court right.
- Failing to specify a collection alternative. “I want a hearing” is not enough; the Settlement Officer needs a specific proposal.
- Raising underlying liability when you already had opportunity to dispute. The Settlement Officer will decline to consider it and note the point in the determination — which then bars re-raising in Tax Court.
- Missing one of multiple tax periods. Only the periods listed on Form 12153 get the CDP protection.
- Not filing Form 2848 with a representative. If an EA, CPA, or attorney is representing you, the Power of Attorney must be on file before the Settlement Officer will discuss the case.
After the hearing: your options
The Settlement Officer issues a Notice of Determination sustaining, rejecting, or modifying the proposed collection action. If you disagree, you have 30 days from the determination date to petition the U.S. Tax Court under IRC §6330(d)(1). Miss this 30-day window and the determination becomes final. Approximately 85% of CDP cases resolve at Appeals without proceeding to Tax Court — the Settlement Officer almost always identifies an acceptable alternative when one is available.
Luisa N. Victoria, EA, files Form 12153 and represents taxpayers through the entire CDP hearing process before the IRS Office of Appeals — nationally, in all 50 U.S. states. Book a free strategy session the day you receive LT11 or Letter 1058; the 30-day window does not extend for professional engagement time.
