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IRS Form 12153 Fax Number | Form 12153 Instructions

Form 12153 is used to request a Collection Due Process Hearing with the Internal Revenue Service.  If you owe taxes to the Internal Revenue Service, and the IRS issues a Final Notice of Intent to Levy (Letter 1058), files a Notice of Federal Tax Lien or other circumstances exist, you may wish to request a Collection Due Process Hearing. 

IRS Form 12153 Fax Number  |   Form 12153 Instructions  

 

Form 12153 is used to request a Collection Due Process Hearing with the Internal Revenue Service.  If you owe taxes to the Internal Revenue Service, and the IRS issues a Final Notice of Intent to Levy (Letter 1058), files a Notice of Federal Tax Lien or other circumstances exist, you may wish to request a Collection Due Process Hearing. 

Requesting this hearing is a right you have as a taxpayer and will act as a hold on enforcement if you make the request within 30 days of the issuance of the final notice of intent to levy.  If you do not request the hearing within 30 days, you may still have a hearing known as an equivalent hearing.  With an equivalency hearing, but you are not guaranteed an automatic hold on enforcement.  It is important to know, the collection statute (the time the IRS has to legally enforce collection of the tax debt) does not run and is tolled. This tolling is in effect from the date of filing, until the hearing is held and a determination is made.  This is not the case with an equivalency hearing.

IRS 12153 Form and Instructions

 

 

 

 

 

 

 

 

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