Form 12153 Taxpayer Requests: CDP/Equivalent Hearing.

You, your authorized representative, or a third-party whose property is subject to a collection action and has received a notice of their right to request a CDP or EH hearing, and may request a hearing by submitting a Form 12153, if it is within the permitted time limit.

When the IRS receives a request for a CDP or EH hearing, usually collection actions are stopped until the hearing has ended.

When tax is not paid the IRS can issue a levy, file a Notice of Federal Tax Lien (NFTL), and your United States passport can be denied or revoked.

• Levies are a legal seizure of your property or assets.
  • The IRS can issue a levy to take funds from a bank account, Social Security benefits, wages, your car, or your home.
• The IRS can file a NFTL for unpaid tax balances.
  • The NFTL is a public record that can affect your property and assets.
• The amount owed determines if your United States passport can be denied or revoked.
  • Visit Revocation or Denial of Passport in Case of Certain Unpaid Taxes for further information.

See Publication 594 and Publication 1660 for a full explanation of the IRS collection process and appeal rights.

You can also ask that the IRS manager review your case informally. You can obtain the manager’s name and phone number by contacting the employee listed on your notice. IRS employees are required to give you their manager’s name and phone number.

You received various notices or letters from the IRS requesting payment for the balance due and the tax debt remained unpaid.

When you have a balance due, the IRS can continue with its collection process by

• filing a lien, which makes claim to your assets as security for a tax debt, or
• issuing a levy that can take your property (such as funds from a bank account, Social Security benefits, wages, your car, or your home).

If you disagree with the collection action in the notice and received your right to request a CDP hearing.

Verify you still have time to submit the Form 12153 before the deadline.

CDP and EH hearing requests have strict time limitations and requirements.

• They must be in writing,
• Must be signed by the taxpayer or authorized representative,
• CDP requests must be filed on or before 30-days after the date of a notice of Intent to Levy,
• CDP requests must be filed on or before 30-days after 5-business days following the filing of a Notice of Federal Tax Lien (NFTL),
• If later than 30-days, an EH may be requested within 1-year after the date of the notice,
• Requests are made by submitting a signed Form 12153 to request the hearing (it’s included with the notice), or
• If a written request, it must contain all information on the Form 12153 and be signed.
• The hearing request may not be considered if a frivolous position is stated or listed information is to delay or stop tax law processing.

You can petition tax court within 30-days of the date of the Appeals determination letter for CDP hearings.

You cannot petition tax court for EH appeal hearings, not unless the appeal was for a spousal defense in an innocent spouse case or denial of interest abatement.

You can also appeal IRS collection actions through the Collection Appeal Program (CAP).

You, your authorized representative, or a third-party whose property is subject to a collection action, may appeal the following actions under the CAP process:

Levy

• Before or after the serving of a notice of levy.
• Before or 10-days after the seizure of property.
• Disallowance of a request to return levy proceeds.
• Taxpayers claiming a levy is erroneous before the levied proceeds are turned over to the IRS.
• Third parties claiming property was wrongfully levied before the levied proceeds are turned over to the IRS.
• Denial of a third-party property owner’s administrative claim for return of wrongfully levied property.

Lien

• Before or after the filing of a Notice of Federal Tax Lien (NFTL).
• After the filing of a special condition NFTL attaching to property held in the name of third-party (i.e., alter-ego, nominee, transferee, etc.).
• After the denial of a request for:
  • property to be discharged from a lien,
  • subordination of a lien,
  • withdrawal of a NFTL, or
  • the issuance of a certificate of non-attachment.

Installment Agreement (IA)

• When an IA is:
  • Rejected,
  • Proposed termination or terminated,
  • Proposed modification or modified.

Normally, the IRS will stop the collection action(s) you disagree with until your appeal is settled. Once the Office of Appeals makes their decision regarding your case, that decision is final, and you cannot go to tax court if you disagree with the CAP decision.

If you disagree with an IRS employee’s collection decision, and you wish to request a CAP appeal, you must first request a conference with the employee’s manager.

NOTE: A conference with a manager is not required if the CAP appeal is for a proposed modification, modified, proposed termination, terminated, or rejected installment agreements.

If you do not resolve your disagreement with the Collection manager, you may request the Independent Office of Appeals (Appeals) review your case under the Collection Appeals Program by submitting Form 9423 to request consideration. On the Form 9423, check the collection action(s) you disagree with and explain why you disagree.

You can request a payment plan or submit an offer in compromise to pay off your balance. For more information about Payment Plans or Offer in Compromise

If your income is below a certain level, you may qualify for Low Income Taxpayer Clinic (LITC) representation. A list of LITC locations is in Publication 4134.

You may complete Form 843, Claim for Refund and Request for Abatement or send a signed statement to the IRS explaining your reason why.

For specific instructions, see Notice 746, Information About Your Notice, Penalty and Interest (PDF).

You may wish to check your tax withholding to make sure you have enough taken from your payroll check each pay period or that you have made an accurate estimated tax payment to ensure you do not have a balance due at the end of the year.

Too little can lead to a tax bill or penalty. Too much can mean you won’t have use of the money until you receive a tax refund. Use the IRS Tax Withholding Estimator to determine if you need to make changes to your withholding.