Published: | Last Updated: June 5, 2023
Request for Collection Due Process or Equivalent Hearing.
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This is the form you use to request a CDP hearing when IRS advises that a levy will be or has been issued or an NFTL has been filed.
You will have until the deadline stated in the letter or notice to submit the Form 12253 and request a CDP hearing with the IRS Independent Office of Appeals (Appeals). See Publication 1660 for a full explanation of the CDP process. If you do not file Form 12153, Request for a Collection Due Process or Equivalent Hearing, at the address listed in your notice by the deadline date stated in the letter, you be entitled to an Equivalent Hearing but will lose the ability to contest Appeals’ decision in the U.S. Tax Court. If your request for a CDP hearing isn’t timely, you can request an Equivalent Hearing within one year from the date of the CDP notice, but you can’t petition the Tax Court if you disagree with Appeals’ decision.
If the IRS has already issued a CDP notice for that tax debt, then you can still request a Collection Appeals Program (CAP) appeal with Appeals before or after the IRS files an NFTL, before or after the IRS levies your property, or when the IRS rejects, modifies or terminates your installment agreement. Generally, you will need to request a conference with an IRS manager when you request a CAP appeal, but unlike a CDP hearing, you may not seek review of Appeals’ determination in the U.S. Tax Court. 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 tax balance owing. Your tax debt remains unpaid. Since you have a balance owing, the IRS is continuing with its collection process by either filing an NFTL or issuing a levy.
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.
You can expect to hear from Appeals following the receipt and review of your case. If it has been more than 120 days since you filed your protest requesting an appeal and you have not heard from the IRS, contact the IRS office to which you sent your appeal request. If you do not know which IRS employee or office last worked your case, call the IRS taxpayer assistance line at 1-800-829-1040. If the IRS office responds that it has sent your case to Appeals, call the Appeals Account Resolution Specialist (AARS) function at 559-233-1267 and provide the requested information with your message. AARS will generally respond within 48 hours, telling you if your case has been assigned and how to contact that employee directly.
You can hire an attorney, certified public accountant (CPA), or enrolled agent to help you, if you wish. If your income is below a certain level, you may qualify for Low Income Taxpayer Clinic (LITC) representation.
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.