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How do you request a CDP or equivalent hearing with the What will happen when you request a CDP or equivalent
Office of Appeals? hearing with the Office of Appeals?
Complete Form 12153, Request for a Collection Due Process After you request a hearing, you may still discuss your concerns
or Equivalent Hearing, or other written request with the same with the Collection office that sent the lien or levy notice. If you
information and send it to the address shown on your lien or are able to resolve the issues with that office, you may withdraw
levy notice. To request an equivalent hearing, you must check your request for a hearing. If you are unable to, or do not choose
the Equivalent Hearing box on line 7 of Form 12153, or if you to, resolve the issues with the Collection office, your case will
don’t use Form 12153 write that you want an equivalent hearing be forwarded immediately to Appeals.
if the CDP hearing request is late. If you received both a lien
Appeals will contact you to schedule a conference. Your
and a levy notice, you may appeal both actions by checking the
conference may be held by telephone, correspondence, or, if
boxes on line 6 of Form 12153 or if you don’t use Form 12153,
you qualify, in a face-to-face conference at the Appeals office
you may appeal both actions in one written request. You must
closest to your home, school or place of business. To qualify for
identify your alternatives to, or your reasons for disagreeing
a face-to-face conference, you must not raise any issues that
with, the lien filing or the levy action. Alternatives or reasons for
are deemed as frivolous or made with a desire solely to delay or
disagreeing may include:
impede collection. If you are proposing a collection alternative, it
• Collection alternatives such as installment agreement or may be necessary for you to submit financial information or tax
offer in compromise. returns. Generally, the Office of Appeals will ask the Collection
Function to review, verify and provide their opinion on any new
• Subordination or discharge of lien. information you submit. We will share their comments with you
• Withdrawal of Notice of Federal Tax Lien. and give you the opportunity to respond. If you request a face-
to-face hearing, the Appeals officer will notify you by letter if you
• Appropriate spousal defenses. need to take steps to qualify for a face-to-face conference.
• The existence or amount of the tax, but only if you did Unless one of the exceptions in section 6330(f) applies,
not receive a notice of deficiency or did not otherwise for Jeopardy situations, State Income Tax levies, Federal
have an opportunity to dispute the tax liability. Contractor levies or Disqualified Employment Tax levies, levy
action is not permitted for the subject tax and periods during the
• Collection of the tax liability is causing or will cause an 30 days after the levy notice and during the timely requested
economic or other hardship. CDP hearing process. Normally, there will be no levy action
Note: You may not raise an issue that was raised and during the period you have to request a hearing from a lien
considered at a prior administrative or judicial hearing, if notice and during the related CDP hearing process.
you, or your representative, participated meaningfully in the If your request for a CDP hearing is timely, the 10-year period
prior hearing or proceeding. Also, you may not challenge the the IRS has to collect your taxes will be suspended until the
existence or amount of an assessment made based on court date Appeals’ determination becomes final or you withdraw
ordered restitution. your request for a hearing in writing.
Form 12153 is available at your local IRS Office, by calling At the conclusion of the CDP hearing, Appeals will issue a
1-800-829-3676, or from www.IRS.gov. Include a copy of your determination letter unless you have withdrawn your hearing
lien and/or levy notice. List all taxes and tax periods included on request. If you don’t agree with Appeals’ determination, you
the notice you received for which you are requesting a hearing. may request judicial review of the determination by petitioning
You are entitled to only one hearing relating to a lien notice and the United States Tax Court within the time period provided for
one hearing relating to a levy notice, for each taxable period. in the Appeals’ determination letter. You may not be able to
In general, the IRS will deny a hearing request that only raises raise issues in the Tax Court if you do not raise them during the
issues identified by the IRS as frivolous or that are made solely Appeals hearing, and the Tax Court may limit the evidence you
to delay or impede collection. For a nonexclusive listing of can present to the evidence you submitted to Appeals during
issues identified by the IRS as frivolous, see “The Truth About the hearing. You should, therefore, raise all issues and present
Frivolous Tax Arguments” on www.IRS.gov. all evidence during the Appeals hearing, in order to preserve
To preserve your right to go to court, you must request a CDP your rights to raise issues and have evidence considered in
hearing within the time period provided by law. Your request for subsequent court proceedings.
a CDP hearing must be sent to the address on the lien or levy Appeals will retain jurisdiction over its determination. You may
notice and postmarked on or before the date shown in the lien return to Appeals if you believe that the Collection function
notice or on or before the 30th day after the date of the levy did not carry out Appeals’ determination as it was stated or if
notice. there is a change in your circumstances that affects Appeals’
Before you formally appeal a lien or levy notice by sending determination. However, you must first try to work with Collection
us Form 12153, you may be able to work out a solution with to resolve the problem.
the Collection office that sent the notice. To do so, call the If your request for a CDP hearing is not timely and you request
telephone number on the lien or levy notice and explain to the an equivalent hearing, the law does not prohibit levy and the
IRS employee listed on the notice or other representative why collection statute is not suspended. Furthermore, you cannot
you disagree with the action. go to court if you disagree with Appeals’ decision.
If a telephone number is not shown on the notice, you can call
1-800-829-1040. This contact, however, does NOT extend the
30-day period to make a written request for a CDP hearing.
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