Form 12153 Generator by Jotform
Got an IRS notice about a tax lien or levy? Form 12153 lets you request a Collection Due Process or equivalent hearing with the IRS Independent Office of Appeals. Fill it out online for free with Jotform and download the PDF.
Protect your appeal details
Form 12153 includes your taxpayer ID, contact information, and the reasons you disagree with a collection action. Jotform keeps it secure with 256-bit SSL encryption and GDPR and CCPA friendly features, plus optional encrypted forms.
Request a hearing from any device
Collection notices come with deadlines. Fill out Form 12153 on a computer, tablet, or phone as soon as you're ready, with a layout that works on any screen.
Simple to fill out and download
Check the basis for your hearing, choose your reasons, and describe any collection alternative you want in clear fields. Then download the completed form as a PDF to sign and mail.
Official IRS layout every time
Jotform places your answers into the original Form 12153 layout, so Appeals receives a PDF that matches the official IRS form.
FAQ
What is Form 12153?
Form 12153, Request for a Collection Due Process or Equivalent Hearing, is used to appeal certain IRS collection actions. You file it after receiving a Collection Due Process (CDP) notice about a filed Notice of Federal Tax Lien or a proposed levy. The hearing is handled by the IRS Independent Office of Appeals.
What's the deadline to request a CDP hearing?
The deadline is shown on your CDP notice and is generally 30 days away. A timely request usually stops levy action while Appeals reviews your case, pauses the IRS's 10-year collection period, and keeps your right to take the Appeals decision to court.
If you miss that deadline, you can check the box for an equivalent hearing instead. You have one year plus five business days from the lien filing date for a lien notice, or one year from the date of a levy notice. An equivalent hearing doesn't stop levy action, and you can't go to court over the result.
Where do I send Form 12153?
Send it to the address for requesting a hearing shown on your CDP notice, not the payment address, and include a copy of the notice. Keep a copy of your request and proof of the date you sent it. If you're unsure about the address or want to fax your request, call the number on your notice.
What reasons can I give for requesting a hearing?
You have to give a reason, or Appeals won't honor the request. The form lists common reasons, including not owing the tax, innocent spouse relief, taxes discharged in bankruptcy, payments that weren't applied, wanting the lien withdrawn, financial hardship, and needing a collection alternative such as an installment agreement or offer in compromise.
How do I fill out Form 12153?
In item 1, check whether you're appealing a lien notice, a levy notice, or both. Check item 2 if you'd like an equivalent hearing in case your request isn't timely. Items 3 through 6 cover names, taxpayer ID numbers, addresses, and the best phone numbers and times to reach you, and item 7 lists the tax type, form number, and periods from your notice.
In item 8, check your reasons for the hearing and explain them in your own words. If you want a collection alternative, choose it in item 9 and consider including Form 433-A or Form 433-B. Then sign and date the form. A representative signing for you needs a Form 2848 unless one is already on file.
Does Jotform send Form 12153 to the IRS?
No. Jotform lets you fill out Form 12153 online for free and download a completed PDF. You print, sign, and send it to the address on your notice yourself, so you keep proof of when it was mailed.
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