This letter is in response to your timely completion and submission of Form 12153, Request for a Collection Due Process or Equivalent hearing. These letters acknowledge the assigned Appeals Officer and advise of the conference date and time of your hearing request.

It has been determined that your hearing request raised a frivolous argument or an argument that reflects a desire to delay tax administration. Appeals will disregard the frivolous/delaying portion of the hearing request and will conduct the hearing only on the non-frivolous issue. Appeals will issue this letter to provide you with 30 days to withdraw you frivolous/delaying position to avoid a $5,000 IRC 6702(b) penalty.  A conference with Appeals has been scheduled to discuss the non-frivolous issue.

See Publication 1660, Collection Appeal Rights, for a full explanation of the CDP process.

You owe tax and did not pay the liability.  You submitted form 12153 to request a CDP hearing and/or equivalent hearing and your hearing request contains a a frivolous argument or an argument that reflects a desire to delay tax administration and a non-frivolous issue. Appeals will disregard the frivolous/delaying argument and will conduct the hearing only on the non-frivolous issue.

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

The letter will have instructions on how to respond, including the date and time for a scheduled conference. Instructions are also provided on how to reschedule the conference or request an in-person, telephone, or correspondence interview.

You should be prepared to explain why you disagree with the collection action, consider amending your request to withdraw the frivolous/delaying portion of the hearing request, and propose a collection alternative or remedy for satisfying the tax liability or lien release. You should have substantiating documentation of any issues you wish to discuss, including proof of current income and expenses.

If you think you’ll have trouble paying your taxes or the Notice of Federal Tax Lien filing will cause economic hardship, it’s helpful to know what your options are to address your tax debt.