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Home > Notices > Form 12153 Taxpayer Requests CDP Equivalent Hearing or CAP
Published: April 13, 2022   |   Last Updated: October 27, 2022

Form 12153 Taxpayer Requests: CDP/Equivalent/CAP

When a balance is owed on your account and the IRS has filed a lien and/or plans to levy, or in some cases has already levied, you will receive a notice advising of your right to a Collection Due Process (CDP) hearing.  The form 12153 is used to request a Collection Due Process (CDP) hearing within 30 days of receiving the notice, or an Equivalent Hearing within 1 year of the notice.

View our interactive tax map to see where you are in the tax process. It could help you navigate your way through the IRS.

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Notice Overview

You received various notices or letters from the IRS requesting payment for the tax balance owing and the debt remains unpaid. Since you have a balance owing, the IRS is continuing with its collection process and has issued you one of the following notices that include Form 12153, Request for a Collection Due Process or Equivalent Hearing:

• Notice of Federal Tax Lien Filing and Your Right to a Hearing
• Final Notice—Notice of Intent to Levy and Notice of Your Right to a Hearing
• Notice of Jeopardy Levy and Right of Appeal
• Notice of Levy on Your State Tax Refund—Notice of Your Right to a Hearing
• Notice of Levy and of Your Right to a Hearing

This notice or letter may include additional topics that have not yet been covered here. Please check back frequently for updates.

What does this notice mean to me?

This is the form you use to request a CDP or Equivalent Hearing when the IRS advises that a levy will be or has been issued, or a Notice of Federal Tax Lien (NFTL) has been filed.

How did I get here?

You received various notices or letters from the IRS requesting payment for the tax balance owing and your tax debt remains unpaid. Since you have a balance owing, the IRS is continuing with its collection process by either filing an NFTL, planning to issue a levy, or has issued or issuing a levy.

What are my next steps?

If you have a dispute regarding the debt, the collection action taken or proposed by the IRS, or would like to request a collection alternative, you must timely complete and submit Form 12153 and return to the address listed in your notice. Most times, this will stop enforcement action from proceeding. You should be prepared to explain why you disagree with the collection action and propose a collection alternative or remedy for satisfying the tax liability or lien release.

See Collection Due Process (CDP) or Equivalent Hearing for more information on these types of appeals and how they can impact you.

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Where can I get additional help?

Understanding your notice or letter

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If you still need help

The Taxpayer Advocate Service is an independent organization within the IRS that helps taxpayers and protects taxpayers’ rights. We can offer you help if your tax problem is causing a financial difficulty, you’ve tried and been unable to resolve your issue with the IRS, or you believe an IRS system, process, or procedure just isn’t working as it should. If you qualify for our assistance, which is always free, we will do everything possible to help you.

Visit www.taxpayeradvocate.irs.gov or call 1-877-777-4778.

Low Income Taxpayer Clinics (LITCs) are independent from the IRS and TAS. LITCs represent individuals whose income is below a certain level and who need to resolve tax problems with the IRS. LITCs can represent taxpayers in audits, appeals, and tax collection disputes before the IRS and in court. In addition, LITCs can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Services are offered for free or a small fee. For more information or to find an LITC near you, see the LITC page on the TAS website or Publication 4134, Low Income Taxpayer Clinic List.

Where am I in the Tax System?

Form 12153

Taxpayer Requests: CDP/Equivalent/CAP

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