IRS Form 12153 is used by taxpayers to request a Collection Due Process (CDP) hearing when they wish to appeal IRS collection actions, such as liens, levies, or wage garnishments. A CDP hearing provides taxpayers the opportunity to challenge the appropriateness of the IRS’s actions and propose alternative solutions, such as payment plans or offers in compromise.
A CDP hearing is requested when a taxpayer receives a Final Notice of Intent to Levy or a Notice of Federal Tax Lien, and it must be filed within 30 days of receiving the notice. During the hearing, a neutral IRS appeals officer reviews the case and determines whether the IRS’s collection actions are justified or if alternative arrangements can be made.
To request a CDP hearing, taxpayers must complete and submit Form 12153 to the IRS. The hearing gives taxpayers the chance to prevent aggressive collection actions and resolve their tax debt in a more manageable way.