Form 12153: Request for a Collection Due Process or Equivalent Hearing
Definition: Form 12153 is the IRS form to request a Collection Due Process (CDP) hearing with the Independent Office of Appeals when facing proposed collection actions like liens, levies, or installment agreement terminations. It must be filed within 30 days of the IRS notice (e.g., CP90, CP504) to pause enforcement.
Why It Matters: A CDP hearing lets you challenge the IRS action, propose alternatives (OIC, installment plan, hardship), or dispute liability—often leading to releases, reductions, or withdrawals. Missing the deadline forfeits this right. If a levy intent notice has frozen your accounts or wages, Form 12153 is your immediate stop button. Omni Tax Help files your 12153 promptly, prepares hearing arguments with financial proof, and represents you to achieve lien withdrawals, levy releases, or better terms without court.
Key Details:
- 30-Day Deadline: From notice date (postmark counts).
- Hearing Options: Phone, in-person, or correspondence.
- Outcomes: Sustain, modify, or reverse IRS action.
What to Do Next:
- Note the notice date and IRS contact info.
- Check boxes for disputed actions and relief sought.
- Fax/mail to address on notice—we handle urgency and follow-up.
Your voice matters in collections. Contact us now to file and protect your rights.
« Back to Glossary Index