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.