IRS Form 12153

Request for a Collection Due Process or Equivalent Hearing

The purpose of IRS form 12153 is to contest a proposed IRS tax levy or IRS tax lien.

Your case will be assigned to an IRS Appeals Officer.  The IRS Appeals Officer will schedule a meeting with you or your representative.  In the meeting, you can request collection alternatives such as Business Payment Plan, Individual IRS Installment Agreement, or IRS Tax Settlement (Offer in Compromise).

The Collection Due Process request can be made if you feel the tax levy or tax lien is unlawful.

Questions? Contact us for an answer.