Form 12153: How to Ask for a Collection Due Process Hearing
Published November 5, 2026
If the IRS sends you a letter that offers a hearing about a lien or a levy, you may use Form 12153 to ask for it. The hearing is run by the IRS Independent Office of Appeals. The form is the request. It is not the hearing itself.
This guide is general information. It is not advice about your own case. Read the IRS notice you received, and ask a tax professional or a representative if you have questions about your case.
When to use the form
The form is for people who got a Collection Due Process (CDP) notice. This is a letter that offers an appeal before some collection actions. The form lists two notice types. One is a Notice of Federal Tax Lien. The other is a Notice of Proposed or Actual Levy. You can check both if you got both notices.
If your request is late for a CDP hearing, the form also offers an Equivalent Hearing (EH) request. An EH is a hearing that works like a CDP hearing, but with different timing rules. Check the box if you want one.
Where to send it
Send the form to the address for requesting a hearing. This address is on your CDP notice. Do not send it to the payment address. Include a copy of your notice. The form says that a copy helps the IRS handle your request.
What the form asks
- Your name, taxpayer number, and contact details. Add a second taxpayer if you file a joint request.
- The tax information. List the tax type, form number, and tax periods from your notice.
- The reason for the request. The form lists choices such as: you are not liable for the tax, you claim innocent spouse relief, the taxes were discharged in bankruptcy, payments were not applied, you want a lien withdrawn, or you cannot pay because of hardship. You can also write your own reason. A request without a reason is not honored.
- A proposed collection option. The choices include an installment agreement, an offer in compromise, or being currently unable to pay.
Financial statements
If you ask for a payment option that depends on your finances, you may need a financial statement. That means Form 433-A for individuals or Form 433-B for businesses. The form says you do not have to send it with Form 12153. Sending it early can help the case move faster. Some people do not need a financial statement. For example, the form points to the online installment agreement tool for some agreements.
Signatures and time limits
Either you or your representative must sign and date the request. Both spouses must sign a joint request. The form also says the CDP hearing, and any court review after it, will pause the time limit for collection action.
Lien or levy: the basic difference
A tax lien is the government's legal claim on your property. It is a public notice that can affect your credit and your ability to sell or borrow against property. A levy is an action to take property or money to pay a tax debt. Your CDP notice shows which one was sent to you. Check the box on Form 12153 that matches the notice.
What to include
- A copy of each notice you are appealing.
- Any proof of payments you believe were not applied.
- A short written reason, if the form choices do not fit your case.
The form says a request without a reason will not be honored. Keep your answers clear and to the point.
Next steps
Write down the date you got your notice. Check the deadline on the notice before you mail anything. Keep a copy of the form and the notice for your records. If you want to know more about your rights, read our guide to audit basics and your rights.
Sources: Sources: IRS, Form 12153, Request for a Collection Due Process or Equivalent Hearing (Rev. July 2022) (https://www.irs.gov/pub/irs-pdf/f12153.pdf); IRC sections 6320 and 6330 as cited on the form This is general information, not advice about your specific return.
